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CENVAT Credit Allowed: Proceedings Initiated Solely on Audit Report Without Further Investigation by Department.

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....CENVAT Credit - inputs - Proper invoices or not - Merely on the basis of Audit Report, the proceedings have been initiated. No investigation was conducted by the Department on the detailed reply filed by the Appellant with the Audit Team - It is seen that there is no dispute about the eligibility of Cenvat Credit on account of the Invoices raised - Credit allowed - AT....