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    <title>2019 (3) TMI 2071 - CESTAT ALLAHABAD</title>
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    <description>Cenvat credit cannot be denied solely because invoices were produced as photocopies where duty payment on inputs, receipt of goods, and their use in manufacture are undisputed, and the document contents are not shown to be false or incorrect. Rule 9 of the Cenvat Credit Rules, 2004 was applied on the basis that it does not bar credit in such circumstances when the substantive conditions for availing credit are otherwise satisfied. The denial of credit was therefore unsustainable and the impugned order was set aside.</description>
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      <description>Cenvat credit cannot be denied solely because invoices were produced as photocopies where duty payment on inputs, receipt of goods, and their use in manufacture are undisputed, and the document contents are not shown to be false or incorrect. Rule 9 of the Cenvat Credit Rules, 2004 was applied on the basis that it does not bar credit in such circumstances when the substantive conditions for availing credit are otherwise satisfied. The denial of credit was therefore unsustainable and the impugned order was set aside.</description>
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