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2008 (9) TMI 744 - CESTAT, CHENNAICenvat/Modvat - Inputs - Document for availing credit - Board’s Circular No. 766/82/2003-CX., dated 15-12-2003 - Held that: - when the transactions of the user of the inputs were genuine and the bonafide nature of the same is not disputed, action should not be taken to recover Cenvat credit availed by such manufacturers on the ground that the supplier of the inputs had failed to discharge its monthly duty liability - credit allowed - appeal dismissed - decided against Revenue.
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