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2006 (5) TMI 87 - AT - Central ExciseIt is observed that the appellant had received the goods and had taken credit of the duty paid on those goods which had been sent under 52A invoices. The Commissioner cannot revise or restrict the credit admissible to the appellant who received the goods on payment of duty under cover of prescribed statutory documents. Therefore, the impugned order demanding credit of duty availed by the appellant, of the duty paid on the goods received by it, after repair/reconditioning is not sustainable.
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