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2003 (3) TMI 245 - AT - Central ExciseExtract: ....... matching with the commercial invoice raised. However, the credit has been taken on MSPL document. As long as the documents and inputs are matchable then the credit cannot be denied. For this purpose, I respectfully following the judgments cited by the ld. Counsel noted supra. The impugned order is set aside and the appeals are allowed accordingly.
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