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2011 (7) TMI 349

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.... has been demanded on the ground that the same was taken on the basis of debit notes/challans issued by the service provider and debit notes/challans are not specified documents in Cenvat Credit Rules for availing cenvat credit.   2. Heard both the sides. The learned advocate submits that in the case of Pharmalab Process Equipments Pvt. Ltd. Vs. CCE Ahmedabad reported in 2009 (242) ELT 467 (....