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2018 (2) TMI 392 - AT - Central ExciseCENVAT credit - consignment received from the First Stage/ Second Stage dealers - it was alleged that the invoices issued by the First Stage/ Second Stage dealers do not indicate the details of entries made in RG-23D and as per the Provisions of Rule 9(3) of the CCR 2004 - Held that: - the First Stage/ Second Stage dealer has to maintain records indicating the facts where inputs or capital goods was supplied from the stock. Except few invoices, wherein the declaration is not filed, it could have been verified by the Revenue from the concerned Jurisdictional authorities - the legitimate claim of the appellant for availment of cenvat credit cannot be denied for simple reasons that the First Stage/ Second Stage dealer has not filled up the columns correctly - appeal allowed - decided in favor of appellant.
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