CENVAT Credit Restored for Bona Fide Purchaser Despite Supplier's Non-Existence; Precautions and Records Justify Claim.

CENVAT credit - duty paying invoices - invoices issued by the supplier a non-existent firm - the appellant is a bona fide purchaser of the goods in question has taken all precautions like invoices having full details, made payment through account payee cheque and entered the same in their statutory records - credit cannot be denied - AT .....

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