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2015 (11) TMI 1404 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - Improper documents - Held that:- Importer has filed declaration before the Revenue authorities that the goods entered in the bill of entry have been transferred to the appellant. Moreover, the invoice has been issued in favour of the appellant for transfer of the goods for the appellant. Therefore, I hold that the appellant has correctly taken the credit on the strength of document showing duty paying character of the goods. As the duty paid on the goods has not been disputed - Decided in favour of assessee.
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