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2019 (2) TMI 1022 - AT - Central ExciseCENVAT Credit - duty paying invoices - invoices where serial number was hand-written - period from June, 2009 to November, 2009 - Held that:- The present issue is squarely covered by the decision of the co-ordinate Bench of the Tribunal in the case of A.A.Trailers [2018 (2) TMI 124 - CESTAT MUMBAI], where it was held that in the absence of any statutory provision, the credit cannot be denied on this count. Also, there is no dispute regarding receipt of the inputs in the factory of manufacture and there is also no dispute of Central Excise duty, which has been paid on the inputs - credit cannot be denied - appeal allowed - decided in favor of appellant.
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