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    <title>2005 (1) TMI 540 - CESTAT, CHENNAI</title>
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    <description>Credit on original invoices was treated as admissible where the assessee obtained permission from the Assistant Commissioner after loss of the duplicate copy. The six-month period under Rule 57G(6) was computed from the date of permission, not from the date of the invoice, where the governing circular so allowed and the credit was not originally availed. On that basis, the objection was rejected, the impugned order was set aside, and relief followed in favour of the assessee.</description>
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      <title>2005 (1) TMI 540 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=115887</link>
      <description>Credit on original invoices was treated as admissible where the assessee obtained permission from the Assistant Commissioner after loss of the duplicate copy. The six-month period under Rule 57G(6) was computed from the date of permission, not from the date of the invoice, where the governing circular so allowed and the credit was not originally availed. On that basis, the objection was rejected, the impugned order was set aside, and relief followed in favour of the assessee.</description>
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