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2016 (12) TMI 201 - CESTAT CHANDIGARHDenial of credit distribution - the head office is not registered with the Central Excise department as input service distributor - Held that: - In a similar set of facts in the case of Samita Conductors Ltd. [2012 (11) TMI 432 - CESTAT, AHMEDABAD], where only ground on the basis of which the credit has been denied is that the registration number was not available and this has been explained subsequently by the respondent by explaining by the time instructions were issued by the Government, the Head office had already issued the invoice and therefore, procedural requirement could not be fulfilled, credit allowed. I hold that in this case, the appellant has taken the credit righty. Consequently, the impugned order deserves no merits - appeal allowed - decided in favor of appellant-assessee.
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