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2008 (6) TMI 149 - AT - Central ExciseDocuments for availing credit – Revenue contend that ITPL(supplier) have not manufactured the goods covered by the invoice but only issued the invoices and the goods received by M/s Manaksia(appellant) were manufactured elsewhere - Appellant’s submission that they had placed orders with ITPL: received the duty paid goods along with the invoice; took the credit as indicated in the invoice and there was no irregularity in their taking the credit, is acceptable – credit cannot be denied
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