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2009 (4) TMI 750 - CESTAT, NEW DELHICenvat/Modvat - Documents for availing credit - Held that: - No material is available to show that invoices issued by the manufacturer of inputs are invalid. The original authority observed that the manufacturer of input might have received the scrap along with invoices but not the scrap which was generated in their factory premises. Thus, the allegation against the respondents that scrap along with invoices was not received by the manufacturer of the final product is not sustainable - appeal dismissed - decided against Revenue.
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