2012 (11) TMI 637

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..... Shri P.K. Sharma, DR, for the Respondent. [Order].  It is grievance of the appellant that duty paid goods was sold by it. Since the goods were not accepted by the buyers, it was returned back. While returning the goods the buyer issued invoices wherein duty payment column showed as "nil". Audit pointed out that such a document did not entitle the appellant to Cenvat credit of Rs. 1....