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2013 (11) TMI 1471 - CESTAT CHENNAIDenial of Cenvat credit - Details in the dealer's invoice not matching with the manufacturer's invoice – Held that:- The dealer's invoice containing both the commercial invoice number and excise invoice number - the appellant should be given an opportunity to correlate dealer's invoice with the manufacturer's invoice - the orders set aside and the matter is remanded back to the original authority to examine the documents and decide the matter afresh after considering the documents placed by the appellant – Decided in favour of Assessee.
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