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2017 (2) TMI 826 - AT - Central ExciseCenvat credit - capital goods - Interest - It is undisputed that respondent had availed CENVAT credit on capital goods during the period July 2002 to November 2002 - Held that: - During the period i.e. July to November 2002, the provisions of CENVAT Credit Rules, 2002 envisaged availment of CENVAT credit only on original or duplicate copies of duty paying documents and there were no exceptions. That being the requirement of law, in my considered view, whatever may be circumstances, CENVAT credit availed by respondent is not in spirit and consonance of law, hence needs to be disallowed - Appeal allowed.
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