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2007 (10) TMI 212 - HC - CustomsIn spite of the fact that RG23A register was not maintained at the relevant time, the assessee has produced necessary documents like stock register, input invoice, original cardex records, copies of declaration, material receipt notes in respect of the said inputs – it clearly establish that the assessee is entitled to the Modvat credit on the inputs used in the manufacture of the final product - on the basis of the documents furnished, the assessee is entitled to the Modvat credit.
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