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2013 (12) TMI 1135 - CESTAT NEW DELHIAvailment of CENVAT Credit - Whether the respondent is entitled to avail the Cenvat credit on the basis of certified copy of Bill of Entry - Held that:- all the particulars in the Bill of Entry relate to the respondents. It is also not disputed that either the duty was paid by them on imported goods or the goods were received in the factory and utilised in the manufacture of final product. In the absence of all these allegations, I find no reason to deny the credit of duty availed by the respondents on the certified copy of Bill of Entry - Decided against Revenue.
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