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    <title>2021 (10) TMI 76 - CESTAT AHMEDABAD</title>
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    <description>The Member (Judicial) allowed the appeal, granting the appellant the Cenvat credit claimed on the Debit Note. The Debit Note was found to contain all necessary details, including the importer&#039;s IEC Code, making it a valid document for Cenvat credit. Previous judgments and a ruling by the tribunal supported the acceptance of Debit Notes for claiming Cenvat credit, emphasizing that as long as required details were present, the Debit Note was valid. The Member (Judicial) set aside the impugned order, citing precedents, and allowed the appeal, granting the appellant the claimed Cenvat credit amount.</description>
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      <description>The Member (Judicial) allowed the appeal, granting the appellant the Cenvat credit claimed on the Debit Note. The Debit Note was found to contain all necessary details, including the importer&#039;s IEC Code, making it a valid document for Cenvat credit. Previous judgments and a ruling by the tribunal supported the acceptance of Debit Notes for claiming Cenvat credit, emphasizing that as long as required details were present, the Debit Note was valid. The Member (Judicial) set aside the impugned order, citing precedents, and allowed the appeal, granting the appellant the claimed Cenvat credit amount.</description>
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