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    <title>2017 (5) TMI 1330 - CESTAT BANGALORE</title>
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    <description>Cenvat credit was held inadmissible on endorsed invoices for inputs received after 01.04.1994, because the changed credit scheme replaced gate passes with invoices and no longer permitted credit on endorsed documents. The Larger Bench view treating endorsed invoices as invalid documents after the change in law was followed, and the later High Court decision approving that view was preferred over the contrary authority relied on by the assessee. Credit was therefore denied for the relevant period.</description>
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      <description>Cenvat credit was held inadmissible on endorsed invoices for inputs received after 01.04.1994, because the changed credit scheme replaced gate passes with invoices and no longer permitted credit on endorsed documents. The Larger Bench view treating endorsed invoices as invalid documents after the change in law was followed, and the later High Court decision approving that view was preferred over the contrary authority relied on by the assessee. Credit was therefore denied for the relevant period.</description>
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