2015 (6) TMI 911

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....(AR) ORDER Per: Ramesh Nair: This appeal is directed against Order-in-Appeal No. US/324/N-II/2012 dtd. 10/5/2012 passed by the Commissioner of Central Excise (Appeals-II), Mumbai, wherein Ld. Commissioner (Appeals) has rejected the appeal of the appellant and upheld the order in original NO. BB/Adj/03/CH-I/2011-12 dated 9/9/2011. The issue involved in present is whether the appellant is e....

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....e been received and accounted for in the books of account of receiver. She submits that in the debit note the said details are correctly appearing therefore the said document is valid documents for taking the Cenvat credit. She placed reliance on the following judgments, wherein Cenvat Credit on debit note has been allowed:- (a) CCE, Indore Vs. Grasim Industries Ltd - [2011(24) STR 691 (Tri-Del....

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..... I have carefully considered the submissions made by both the sides and perused the record. 5. On carefully perusal of debit note, I observed that all the particulars as required under Rule 9(2) of Cenvat Credit Rules are undisputedly appearing on the debit note. Therefore the debit note is at par with the documents prescribed under Rule 9(1) of Cenvat Credit Rules, 2004. On going through vari....