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    <title>2022 (9) TMI 1285 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that debit notes meeting the documentation requirements under rule 9 of the CENVAT Credit Rules, 2004, are valid for availing credit. It was also determined that reimbursements for diesel and electricity costs, on which tax under the Finance Act, 1994, has been paid, allow the recipient to claim credit. The Revenue&#039;s appeal was dismissed as the Tribunal found no merit in their grounds.</description>
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      <link>https://www.taxtmi.com/caselaws?id=428340</link>
      <description>The Tribunal held that debit notes meeting the documentation requirements under rule 9 of the CENVAT Credit Rules, 2004, are valid for availing credit. It was also determined that reimbursements for diesel and electricity costs, on which tax under the Finance Act, 1994, has been paid, allow the recipient to claim credit. The Revenue&#039;s appeal was dismissed as the Tribunal found no merit in their grounds.</description>
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