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2001 (10) TMI 939 - CEGAT, NEW DELHIExtract: .......his fact is not disputed by the revenue. 5. emsp As the unregistered dealers, who issued the invoices and on the strength of which the credit was taken, got themselves registered prior to 31-12-94, in view of the circular dated 8-11-94, the credit cannot be denied on this ground. Therefore, the impugned order is set aside and the appeal is allowed.
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