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2007 (9) TMI 247 - AT - Central ExciseRecovery of wrongly availed cenvat credit – invoices – It is not in dispute that the credit has been taken on the basis of invoices issued by dealer M/s.N.K. Rayon and M/s. Massom Creation - They did not exist in the address given by them. The registration certificates given to them were provisional - documents cannot be held to be valid for the purpose of taking credit – demand of duty and interest is upheld – penalty is set aside
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