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2008 (10) TMI 141 - AT - Service TaxDenial of credit on capital goods on the ground that the credit had been taken by SSA Salem without there being invoice issued by registered “first stage dealer” - since substantive conditions of taking credit i.e. capital goods are duty paid and used in output service are satisfied by appellant, credit cannot be denied - since registration is a mere a procedural requirement, credit can’t be denied on a procedural ground – credit allowed on Capital Goods received at SSA Salem from CSD, Madurai
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