2013 (5) TMI 423

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.... The issue involved in this appeal is that respondent had taken CENVAT credit of Rs.9,10,394/- during the period March 2007 to March 2008 on debit notes which were not documents specified under Rule 9 (1) of CENVAT Credit rules, 2004. Revenue was also of the view that debit notes did not contain all the required particulars specified in Rule 9(2) of the said rule. The adjudicating authority con....

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....ules, 2004.             2. Aggrieved by this order, Revenue has filed this appeal. Revenue's submission is that debit notes are not prescribed documents and they did not contain all the relevant particulars as specified under Rule 9(2) of the CENVAT Credit Rules, 2004. 3. I have considered the submissions on both sides. Proviso to R....