https://www.taxtmi.com/caselaws?id=241517 Debit notes containing the essential particulars of a statutory invoice were treated as valid documents for availment of Cenvat credit, because the document had to be examined by its contents rather than its title. On that basis, and relying on Tribunal precedent supporting such acceptance on the facts, waiver of pre-deposit and stay of recovery were granted in respect of the denial of credit taken on debit notes. en-us Tue, 06 Sep 2011 00:00:00 +0530 Tue, 24 Dec 2013 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241517 Debit notes containing the essential particulars of a statutory invoice were treated as valid documents for availment of Cenvat credit, because the document had to be examined by its contents rather than its title. On that basis, and relying on Tribunal precedent supporting such acceptance on the facts, waiver of pre-deposit and stay of recovery were granted in respect of the denial of credit taken on debit notes. Case-Laws Central Excise Tue, 06 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241517