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2015 (1) TMI 332 - CESTAT NEW DELHICENVAT Credit - Availment before registration - Held that:- Commissioner (Appeals) in para 5.1 of his order has brought out that credit sought to be availed by the appellant pertains to the period prior to registration under Central Excise Act, 1944. He is correct in his decision in Para 5.3 of his order for the reason that credit which has never met scrutiny under law should not entitle the un-registered respondent to the credit who availed the same prior to registration - Decided against assesse.
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