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2010 (7) TMI 472 - CESTAT, BANGALORECenvat credit - A Show Cause Notice was issued and the Adjudicating Authority confirmed the demands, imposed penalty and demanded interest - Board’s Circular No. 137/48/95-C.X., dated 18-7-95, the following clarification has been issued on this issue: “as the movement of goods in such cases will take place on the manufacturer’s invoice issued under the Rule 52A which will also be treated as a valid duty paying document and no separate invoice under the provisions of Rule 57G is required to be issued in such cases, such persons taking part in transit sale need not get themselves registered - Accordingly decided in the favour of the assessee
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