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2011 (9) TMI 357 - CESTAT, NEW DELHICenvat credit - date mentioned on the invoice is a clerical mistake - According to Revenue when the appellant did not come forward to comply to the laid down procedure, the appellate authority has rightly decided against the appellant - plea of the appellant that there was a clerical mistake does not appeal to commonsense - held that:- When the appellant did not come forward to make its claim adducing proper evidence, failure to follow the prescribed procedure disentitled the Appellant to the claim of cenvat credit. - Accordingly appeal of the appellant is dismissed.
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