2016 (5) TMI 1046

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....M. Dixit, Asstt. Commr. (A.R) ORDER This appeal is directed against the Order-in-Appeal No. SB(38)38/MV/2011 dt. 22.3.3011 passed by the Commissioner (Appeals) Central Excise, Mumbai Zone-I whereby the Ld. Commissioner rejected the appeal of the appellant. 2. The issue involved in the present case is that whether the appellant is entitled for Cenvat credit on the strength of debit notes i....

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....ppearing for the appellant submits that the debit notes on which they have claimed the Cenvat Credit contains all the information as required under Rule 4A of Service Tax Rules, 1994. Therefore, the debit notes are valid documents for availing Cenvat Credit. She submits that the Ld. Commissioner has raised some shortcomings in the debit notes which is not correct for the reason that the debit note....

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....) (iv) Commissioner of C. Ex. & CUS., Daman Vs. Jalaram Plastic Pack -2014 (34) S.T.R. 66 (Tri.-Ahmd.) (v) Commissioner of C.Ex., Nashik Vs. Graphite (I) Ltd.-2007 (212) E.L.T. 54 (Tri.-Mumbai) (vi) The Supreme Industries Ltd. Vs. Commissioner of Central Excise LTU, Mumbai-2014-TIOL-115-CESAT-MUM (vii) Commissioner of C. Ex., Indore Vs. Gwalior Chemicals Industr....