Credit couldn't be allowed if assessee failed to establish actual movement of Goods: HC

GST/Cenvat: Where assessee claimed cenvat credit of duty paid on inputs received under various invoices and Adjudicating Authority denied cenvat credit for inputs covered under 12 invoices on plea that goods were not physically received by assessee and Tribunal upheld it, since assessee was not able to establish actual movement of goods, order of Tribunal was justified

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