Debit notes may support input tax credit if they contain required particulars; factual verification remains essential.

Input tax credit cannot be denied merely because it was supported by debit notes rather than a document expressly listed as prescribed, if those debit notes contain all necessary particulars. A debit note may therefore serve as a valid credit document on its contents, not its label. However, where the record does not show whether the required particulars were actually present, the matter must be examined by the adjudicating authority and remanded for factual verification of the debit notes.

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Issues: Whether credit could be denied merely because it was taken on debit notes not expressly specified as prescribed documents, and whether the matter required remand for verification of the particulars contained in such debit notes.

Analysis: A document not expressly listed as a prescribed document may still support availment of credit if it contains all necessary particulars. The debit note was therefore capable of being treated as a valid document for credit purposes. However, the authorities had not recorded a clear finding on whether the debit notes in question actually contained the requisite particulars, and that factual aspect required examination by the adjudicating authority.

Conclusion: Credit could not be denied solely on the ground that debit notes were not among the specified documents, but the matter had to be remanded for verification of whether the debit notes contained all required particulars.

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