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2011 (3) TMI 1651 - AT - Central ExciseExtract: ....... Since there is no evidence to show that inputs have not been received and in all the cases invoices issued by the 1st/2nd stage dealer show the name of the appellant as consignee and credit has been taken on that basis. We find that the impugned order is not sustainable and accordingly set aside the same and allow the appeal. (Pronounced in Court)
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