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2019 (4) TMI 1551 - CESTAT KOLKATACENVAT Credit - duty paying invoices - violation of Rule 3 (1) read with Rule 9 of the Cenvat Credit Rules, 2004 - credit denied on the ground that the invoices issued by T. Paul & Sons are not backed by manufacturer’s invoices - HELD THAT:- The Revenue has not brought on record any other evidence to support the ground that the three suppliers of goods to M/s. T. Paul & Sons were not manufacturers or have issued such invoices for goods not manufactured by them - there is no reason for denial of the credit - appeal allowed - decided in favor of appellant.
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