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

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?
TRSupportAsked:
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David Johnson, CD, MVPConnect With a Mentor OwnerCommented:
Server CALS are nothing more than a piece of paper (your receipt), same with SQL CAL's, RDS cal's are the only ones that are monitored.

I would not spend any money at all on Server 2003
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TRSupportAuthor Commented:
FYI, we did discover that at one time it was legal to purchase used software from company in Europe but courts have taken that option away for those of us in the US at this point.
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VB ITSSpecialist ConsultantCommented:
Honestly the people performing the audit will probably find out about this anyway as they often require proof of purchase, so I wouldn't recommend going down this path.
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ajeabCommented:
if it is retail box. most likely is OK.  look on the server. it maybe OEM build in.
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ajeabCommented:
They are getting audit. That why they need it.
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TRSupportAuthor Commented:
So, am I to understand that I cannot purchase Microsoft software from Ebay that is unopened and unregistered and be compliant for Microsoft auditing purposes? I would assume the registration key inside that has not been used would be my proof, no?
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ajeabCommented:
if it's retail then, maybe.
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David Johnson, CD, MVPOwnerCommented:
you could use ebay/amazon to purchase what you need.  The legitimacy of the purchased product may be questionable though.
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