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2011 (7) TMI 994 - AT - Central ExciseWhether appellants are entitled to take cenvat credit on the strength of invoices where the goods described as C.R. Sheets instead of H.R. sheets or not – manufacturing business of motor vehicle parts. - Held that:- appellants are entitled to take cenvat credit on the goods received by them. It is not the allegation that the appellants had procured H.R. Sheets clandestinely without cover of invoice, therefore, the cenvat credit cannot be denied. description of the goods different but the fact is not denied, the appellants received the goods, therefore, the appellants are entitled to take credit. appeal is allowed
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