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Are Microsoft CAL's /software licenses purchased on Ebay valid if not previously used?

Last Modified: 2015-04-17
We are a small business working our way through a MICROSOFT audit. We have some older servers that we are unable to find licensing for when purchased, 2003 server to be exact. We found CAL's and server licenses on EBAY that are reasonably priced compared to what we would spend if purchasing brand new licenses for 2012 server to cover. Are these CAL's legal to use to become compliant if they were never opened and used? Also, same question for previously unregistered server licensing....Can we purchase and use for licensing reasons?
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