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2017 (8) TMI 156 - AT - Central ExciseCENVAT credit - duty paying documents - Department was of the view that such credit availed was improper inasmuch as GAR-7 was not a prescribed document for availing the CENVAT credit - Held that: - reliance placed in the case of CORDS CABLE INDUSTRIES LTD. Versus COMMR. OF C. EX. & SERVICE TAX, JAIPUR-I [2015 (10) TMI 1317 - CESTAT NEW DELHI], where it was held that appellant has correctly taken the Cenvat credit of inputs attributed to export goods cleared in domestic market by way of debit entry in RG 23A Part II register - appeal allowed - decided in favor of appellant.
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