CENVAT Credit Denial Unjustified: Goods Receipt Undisputed, Overseas Company Can't Claim Without Direct Manufacturer Sale.

CENVAT Credit - Cenvat Credit is available only to the person, to whom the goods have been sold by the manufacturer and not to any other person - receipt of goods not disputed - no scope to use the documents by the overseas company. So, the denial of cenvat Credit is not justified. - AT .....

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