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2007 (11) TMI 223 - AT - Central ExciseCredit denied & penalties imposed on ground that invoice on the strength of which the credit was availed, was computer generated, & name of appellant was hand written - Circular 441/7/99-CX clarified that credit shall not be denied on procedural lapse if duty paid goods were used in the factory - assessee’s invoice contains the details viz description of the goods, AV, name & address of factory or warehouse where the goods are to be received - in view of this, denial of credit not sustainable
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