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2018 (7) TMI 83 - AT - Central ExciseCENVAT credit - duty paying documents - Rule 9(b) of CCR 2004 - credit was availed on the basis of supplementary invoices issued by DIPL wherein they have paid the differential duty pursuant to an offence case initiated against them - Held that:- When the issue with regard to penalty imposed on DIPL has been set aside, the disallowance of credit alleging violation of Rule 9(b) of CENVAT Credit Rules, 2004 is without legal basis and requires to be set aside - appeal allowed - decided in favor of appellant.
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