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2015 (5) TMI 200 - AT - Central ExciseAvailment of irregular CENVAT Credit by the job worker - Invoices in name of other person i.e. Principal manufacturer - Held that:- Bill of entry is also a valid document for availment of cenvat credit. I also find that the issue is squarely covered on all fours by the ruling of this Tribunal in the case of Advance Enzyme Technologies (2014 (3) TMI 751 - CESTAT MUMBAI). Thus the appeal is allowed and the impugned order set aside - Decided in favour of assessee.
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