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2003 (8) TMI 149 - AT - Central ExciseExtract: .......se credit was availed on the strength of invoice-cum-challans issued by IOCL which was a valid duty paying document for availing credit under Rule 57G of the Central Excise Rules. 3. In the light of the above discussion I hold that the appellants are not entitled to credit of the amounts in question, uphold the impugned order and reject the appeal.
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