CENVAT Credit Denial Overturned: Insufficient Evidence in Alleged Fraud Case Involving Melting Scrap Invoices from Mandi Govind Garh.

Denial of CENVAT Credit - In the absence of any cogent evidence against the respondent, the charge of availment of fraudulent CENVAT Credit on melting scrap on the invoices issued by the dealers of Mandi Govind Garh is not sustainable. - AT .....

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