Court Affirms CENVAT Credit Eligibility for Unregistered Rental Premises in Case of Interchangeable Room Numbers.

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....CENVAT Credit - unregistered premises taken on rent - appellant’s premises appears to be one and same having different room numbers as throughout the case record, room number and premises number are used interchangeably - availment of cenvat credit against renting of premises number 67 is admissible.....