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2004 (9) TMI 206 - CESTAT, NEW DELHIExtract: ....... denial of the credit in the instant case is not sustainable. The terminology used by the seller to describe the goods under sale in his invoice is a matter of his choice but for this the goods are H.R. products eligible for input credit. The impugned order is set aside and the appeal is allowed with consequential relief, if any, to the appellants.
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