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CENVAT Credit Denial Overturned: No Justification Found for Disallowance Due to ISD Registration Issues.
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....Denial of CENVAT Credit - invoice issued in the name of head office and endorsed to the appellant’s unit - Revenue has not made out a case that the appellant had availed CENVAT Credit which is within the restriction of the ISD registration and therefore, there is no reason to deny the CENVAT Credit - AT....