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2018 (12) TMI 1018 - CESTAT KOLKATACENVAT Credit - duty paying documents or not - invoices issued prior to registration by an ISD - Held that:- It has been consistently held that non-registration by an ISD is merely procedural in nature and hence credit cannot be denied - present issue is settled in favour of the assessee by the decision of the Hon’ble High Court of Gujarat in the case of CCEx., Vs. Dashion Ltd. [2016 (2) TMI 183 - GUJARAT HIGH COURT] - credit allowed - appeal allowed - decided in favor of appellant.
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