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2008 (3) TMI 153 - CESTAT, MUMBAIDisallowance of the credit because of invalid documents – receipt of the inputs in the factory is disputed - held that excise law does not provide for availment of credit on the basis of the endorsed invoices - it was not appropriate on the part of the appellants to have taken the stock credit and the money credit in RG23A Part I and RG23A. Part II respectively on the basis of the third party invoices - credit has been rightly disallowed by the lower authorities on the impugned invoices
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