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2007 (11) TMI 255 - CESTAT, NEW DELHIDR contended that the respondent cannot avail credit on defaced invoices and the adjudicating authority rightly held that the respondent would have availed credit only on a certificate issued u/r 57E - Rule 57E was applicable in cases where duty paid on any inputs was varied subsequently due to any reason resulting in payment of refund, or recovery of more duty from the manufacture or importer, which is not in the instant case - credit cannot be denied on mere procedural lapse
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