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2008 (12) TMI 563 - CESTAT, NEW DELHICenvat/Modvat - Inputs received on stock transfer basis - Held that: - it cannot be concluded that the inputs or capital goods have to be acquired by a manufacture only by purchase, for taking the Cenvat credit. There is no such condition in Rule 57AB of Central Excise Rules, 1944 and corresponding provisions of Cenvat Credit Rules 2001/2002 - appeal dismissed - decided against Revenue.
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