Tribunal Rules CENVAT Credit Claim Invalid Due to Fraudulent Purchases, Upholds Commissioner's Demand Against Assessee.

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....CENVAT Credit - duty paying documents - The Tribunal concludes that the Assessee's claim for CENVAT Credit is not valid, as the inputs claimed to have been purchased were found to be fraudulent, and upholds the Commissioner's order confirming the demand against the Assessee.....