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2008 (9) TMI 645 - AT - Central ExciseCenvat/Modvat - Documents for taking credit - Held that: - It is well settled that in the absence of any doubt about the duty paid character of the inputs that received in the factory and their utilization in the manufacture of final products, cleared on payment of duty, the denial of credit on the technical and procedural grounds is not called for - there is no justification for denial of credit or for imposition of penalty - appeal allowed - decided in favor of appellant.
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