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2007 (11) TMI 268 - CESTAT AHMEDABADInputs received from the supplier who manufactured goods (inputs) on job-work basis – Credit – documents issued - There is no dispute about the duty paid nature of the goods manufactured on job work basis and that the duty has been paid by supplier on such goods - Therefore, in the peculiar facts and circumstances of the case, credit taken cannot be held to be irregular. No case has been made out by revenue for interfering with the orders of the Commissioner (Appeals)
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