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    <title>2012 (4) TMI 62 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal waived the pre-deposit requirement for dues and allowed the appeal in favor of the appellants. The appellants were found eligible to avail Cenvat credit based on debit notes containing necessary details, contrary to the Revenue&#039;s argument that only proper invoices meeting Rule 9(1) requirements should be considered. The Tribunal upheld the appellants&#039; position, setting aside the impugned order and disposing of both the stay petition and the appeal in favor of the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=211671</link>
      <description>The Tribunal waived the pre-deposit requirement for dues and allowed the appeal in favor of the appellants. The appellants were found eligible to avail Cenvat credit based on debit notes containing necessary details, contrary to the Revenue&#039;s argument that only proper invoices meeting Rule 9(1) requirements should be considered. The Tribunal upheld the appellants&#039; position, setting aside the impugned order and disposing of both the stay petition and the appeal in favor of the appellants.</description>
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      <pubDate>Mon, 09 Jan 2012 00:00:00 +0530</pubDate>
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