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2009 (12) TMI 382 - AT - Central ExciseCenvat Credit- The appellants received Carbon-di-oxide gas from M/s. Madras Fertilizers, through pipeline which is stored and compressed and subsequently filled in cylinders. Cylinders carry the buyers name “PILLAY” apart from the particulars of gross weight and net weight. Held that- it is only a procedural error for which credit cannot be denied. It is more so as it was not necessary to take credit immediately on receipt of inputs/payment of service tax and it can be taken at any time.
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