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2017 (3) TMI 459 - AT - Central ExciseCENVAT credit - denial on the ground that the assessee is not eligible to take credit on the strength of documents, which are not statutorily prescribed - Held that: - CBEC vide Circular No. 218/52/96-CX dated 04.06.1996 has clarified that such persons who are taking part in transit sale need not get themselves registered as per provisions of Rule 57G of the CER, 1994 - the appellant is inconsonance with the procedure prescribed by the department - also, there is no dispute that both the duty paid inputs and the documents indicating payment of duty were received by the appellant and used in the manufacture of finished goods. It is now a well accepted legal proposition that minor procedural lapses cannot be made as a basis for denying credit to the manufacturer - credit allowed - appeal allowed - decided in favor of appellant.
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