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2008 (3) TMI 261 - AT - Central ExciseCredit on basis of extra copy of invoices & on basis of invoices baring type/hand written serial numbers, not admissible – credit can’t be denied when invoices bear computer generated serial numbers or if invoices have pre-printed numbers – credit not deniable even if availed after period of 6 months if credit is availed on basis of certificate issued u/r 57E – matter remanded for credit denied in respect of inputs not accompanied by invoice, short received inputs & return of inputs to supplier
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