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    <description>Cenvat credit could not be denied merely because a centralized registration certificate was issued later, where the assessee had applied for registration earlier and the effective date was held to relate back to the date of application. The assessee was therefore treated as duly registered for the relevant period, and disallowance of credit for the intervening period was set aside.</description>
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      <description>Cenvat credit could not be denied merely because a centralized registration certificate was issued later, where the assessee had applied for registration earlier and the effective date was held to relate back to the date of application. The assessee was therefore treated as duly registered for the relevant period, and disallowance of credit for the intervening period was set aside.</description>
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