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2018 (7) TMI 775 - AT - Central ExciseCENVAT Credit - duty paying documents - denial on the ground that the bills of entry against which the appellant has taken the Cenvat credit are not in the name of the appellant - Held that:- Admittedly, the facts are not dispute that the appellant has received the inputs and used the same in the manufacture of final products which have been cleared on payment of duty. Moreover, the appellant is a job worker and the bills of entry are in the name of principal manufacturer who had transferred the goods to the appellant - credit allowed - appeal allowed - decided in favor of appellant.
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