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2008 (7) TMI 243 - CESTAT MUMBAIShifting of factory – revenue denied credit on ground that invoices have not been endorsed in the name of new unit - Merely because the D3 intimation was not filed, revenue is not justified in drawing presumption that the goods were not in the original packed condition - once there is no allegation that the inputs have not been received and used in the manufacture, the credit cannot be denied - Endorsement is only a formality which has to be undertaken by them only & not by a third agency
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