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2011 (1) TMI 1311 - AT - Central ExciseExtract: .......eived and entered in part-I Cenvat account within 6 months from the relevant date though the actual credit in Part II was taken belatedly. In view of the above, the denial of credit is not justified. 9. In view of the foregoing, the order of the Commissioner (Appeals) is set aside and the appeal is allowed with consequential relief as per law.
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