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2013 (8) TMI 228 - AT - Central ExciseCenvat credit - Invoice addressed at corporate office - Held that:- The registered office and Vatva office both are located in the same place and appellant has simply utilised the credit at Vatva instead of distributing it to various units - It is also noticed that appellant has not got any extra benefit by doing this - In the absence of any legal requirement to avail credit based on the services received during the relevant time and in the light of the decision cited by the learned counsel, the procedural irregularity has to be ignored and the demand confirmed has to be set-aside - Decided in favour of assessee.
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