Tribunal Rules Against Denial of CENVAT Credit Due to Alleged Fake Documents; Affirms Proper Record-Keeping by Appellant.

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....Wrongful availment of CENVAT Credit - Fake documents without actual receipts of the inputs against such documents - The Tribunal found the department's reliance on uncorroborated assumptions to be insufficient for denying Cenvat credit. The appellant had accounted for the inputs in their records, and the payments were made through proper channels, negating the department's assumptions.....