2013 (12) TMI 1385

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....e-deposit and stay of recovery of the demand of duty Rs.3,84,369/- and equal amount of penalty confirmed by the lower authorities. 2. The issue involved in this case is that the applicant has availed CENVAT Credit on the basis of debit notes issued by the service provider M/s Neptune Adhesive & Chemicals. The department has denied the CENVAT Credit holding that the debit note is not a prescribed ....