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2012 (7) TMI 817 - AT - Central ExciseAvailment of cenvat credit - invoices raised by Itisha - Held that:- Itisha has only issued the invoices and they did not have any manufacturing activity - Therefore, Following decision of AKIK DYECHEM PVT. LTD. Versus COMMISSIONER OF C. EX., AHMEDABAD [2013 (9) TMI 415 - CESTAT AHMEDABAD] - Decided against assessee.
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