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2018 (4) TMI 217 - CESTAT BANGALORECENVAT credit - duty paying documents - Rule 16 of the Central Excise Rules - Held that: - there is no dispute regarding the goods received back from dealer which were duty paid and the only allegation against the appellant is that the credit notes are not the proper document for claiming CENVAT credit - also, subsequently the appellant has paid the duty at the time of clearance. CENVAT credit is being denied on procedural lapse which is not deniable under law - appeal allowed - decided in favor of appellant.
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