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    <title>2010 (7) TMI 788 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision to allow credit to the respondents based on a debit entry in the cenvat credit account supported by the Lorry receipt. The Tribunal found that the Lorry receipt contained all necessary details required under Rule 9(1) of Cenvat Credit Rules, 2004, for credit admissibility, and therefore dismissed the Revenue&#039;s appeal, affirming the allowance of credit to the respondents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=213657</link>
      <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision to allow credit to the respondents based on a debit entry in the cenvat credit account supported by the Lorry receipt. The Tribunal found that the Lorry receipt contained all necessary details required under Rule 9(1) of Cenvat Credit Rules, 2004, for credit admissibility, and therefore dismissed the Revenue&#039;s appeal, affirming the allowance of credit to the respondents.</description>
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