2010 (4) TMI 180

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Full Text of the Document

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.... case credit has been denied on the ground that it was taken on the strength of debit notes which was not one of the documents specified for the purpose of availment of credit. 2. I have heard both sides. The submission of the assessees that a document, even if not specified, should be accepted for the purpose of taking credit provided it contains all the necessary particulars is well founded in ....