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2017 (5) TMI 1330 - AT - Central ExciseCENVAT credit - duty paying invoices - The ingredients and packing materials are provided to the appellant by BIL - denial of credit on the ground that availment of credit on the basis of endorsed invoices for the above period is irregular particularly in view of the change in the position of rules w.e.f. 01/04/1994 - Held that: - The Larger Bench of the Tribunal in the case of Barmer Lawrie & Co. Ltd. [2000 (1) TMI 74 - CEGAT, NEW DELHI] has held that after 01/04/1994 endorsed invoices are not valid documents for claiming CENVAT credit. Appeal allowed - decided in favor Revenue.
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