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2017 (2) TMI 533 - AT - Central ExciseCenvat Credit - duty paying documents - invoices do not contain necessary particulars - Held that: - The defect that the credit was taken by invoice issued by Mumbai branch office when goods were imported by importer at Chennai is only a procedural lapse if at all, and can be condoned. The defect that invoices were issued prior to clearances of goods from port is too flimsy and baseless allegation particularly to be raised at the receivers end - Appeal allowed - decided in favor of the assessee.
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