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2017 (6) TMI 617 - CESTAT KOLKATACENVAT credit - duty paying invoices - denial on the ground that the appellants purchased the goods from the unregistered dealers (appearing as buyers in the invoice) and not from any manufacturer or registered dealers - Held that: - there is no dispute that the appellant availed credit on the basis of the documents as indicated in Rule 9(1) of CCR, 2004. Further, the appellant as manufacturer of the final product maintained the records as provided in Rule 9(5) of the Rules. The Tribunal on an identical issue in the case of Jupiter Alloy & Steel (India) Ltd. v. CCE, Kolkata-IV [2016 (12) TMI 1217 - CESTAT KOLKATA], has held that there is no dispute that both the duty paid inputs and the documents indicating payment of duty were received by the appellant and used in the manufacture of finished goods. It is now a well accepted legal proposition that minor procedural lapses cannot be made as a basis for denying credit to the manufacturer. Appeal allowed - decided in favor of appellant.
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