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2008 (2) TMI 267 - CESTAT NEW DELHICredit denied on the ground that in respect of 20 GP-1 in question, respondent had not received the inputs they had only received the duty paying document -inputs were received under the duty paying documents & were duly entered in statutory record - The same were used in the manufacture of final product which was cleared on payment of duty - no verification was conducted by revenue at the premises of respondent to show shortage of raw material - credit cant be denied
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