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2007 (11) TMI 158 - CESTAT, KOLKATAProcedural non-compliance – declaration of input lying with appellant not filed properly but application filed for new registration – non-compliance of rule 9A - Appellant having suffered duty on the input and that not being contradicted by any cogent evidence on record - transitional provision introduced through Rule 9A of CC Rules has not taken away right to set off the input credit against the duty on final product - procedural irregularity should not prevent the Appellant to take credit
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