2011 (6) TMI 364

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....Industries Ltd. are manufacturers of Rigid PVC Films/PVC sheets. They sell these products to their various customers by engaging a commission agent. The commission agent had issued debit notes to the appellant showing the invoice no., the name of the customer to whom goods have been sold through them and also showing the amount of commission as well as service tax payable on such commission. Based....

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....ber of the person issuing the invoice, as the case may be, name and address of the factory or warehouse or premises of first or second stage dealers or provider of taxable service, and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted fo....

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....ls with only documents specified under Rule 9(1) and Rule 9(2) is not for the purpose of introducing any new document. He relies on the following case laws in his support:-     (i) S K Foils Ltd. vs. Commissioner of Central Excise, New Delhi-III 2009(239)ELT 395 (P&H)     (ii) Commissioner of Central Excise vs. Spectra Electronics Pvt. Ltd. 2009(235)ELT 795 (H.P) &....

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....orter involved. In this case, the issue is that document is called debit note and not invoice. As per my understanding, it is only a difference in nomenclature of the document and not any different document itself because no case has been made out that information prescribed under rule 9(2) of the Cenvat Credit Rules is missing. At this stage, the learned DR draws my attention to para 15 of the Or....