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2008 (8) TMI 160 - CESTAT, AHMEDABADRevenue allege that only invoices were issued by supplier without actual supply of goods and the credit availed by the respondents on the basis of such invoices was not proper – revenue allege that premises of exporter was never in control, possession of exporter – held that for availment of credit it is not necessary that a person so registered must have premises of his own – credit cannot be denied – credit eligibility not depends on assessee having own premises
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