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2004 (12) TMI 485 - CESTAT, NEW DELHIExtract: .......paid nature of the goods received and used by the respondents is not disputed and all the particulars required are given in the delivery note, question of denial of credit does not arise. Therefore, the order of the Commissioner (Appeals) is correct in law and it does not require any interference. Accordingly, the appeal of the Revenue is rejected.
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