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2017 (6) TMI 100 - AT - Central ExciseCENVAT credit - duty paying invoices - improper invoices, in as much as, they were photocopies of invoices and some invoices were not in their name - Held that: - the CENVAT credit taken on the basis of photocopy is not permissible - the CENVAT credit taken on the basis of photocopy is rejected. The appellant has taken CENVAT credit on the basis of invoices which are not addressed to it and are addressed to its sister concern which is only a technical lapse - the rejection of CENVAT credit on this ground is not legally justified. Appeal allowed - decided partly in favor of appellant.
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