2005 (6) TMI 198

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....ring both sides and finding that the appeal itself could be disposed of, at this stage, after waiver of pre deposit, the appeal is taken up for disposal. 2.1 Appellants have been denied eligibility of credit as the invoice on which the same was to be availed was not an eligible document under Rule 7(1)(b) of the Cenvat rules since the subsequent duty discharge was alleged to be tainted with the a....