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2003 (10) TMI 230 - CESTAT, MUMBAIExtract: .......ed in the manufacture of finished goods. Therefore, consequent to diversion of goods from Surat to Pune, the invoice only needed appropriate correction, and in the absence of such correction credit cannot be denied. 4. Therefore, the appeal succeeds and the same is allowed and consequently the impugned orders of the lower authorities are set aside.
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