Cenvat Credit Denial Overruled: Importer's Invoice Valid for Claims, Incorrect Details Alone Not Grounds for Refusal.

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....Cenvat Credit denied - duty paying document - the invoice issued by an importer is a valid Cenvatable document - merely by mentioning the wrong details of the document credit cannot be denied, particularly when the valid duty paying documents i.e. invoice was available with the respondent. - AT....