Cenvat Credit Allowed: Inputs Used Properly in Factory; Missing Transport Details on Invoices Not a Barrier Per Rule 9.

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....Cenvat Credit - Since, the inputs have suffered duty and used in the factory of the appellant for the intended purpose, non-mention of mode of transport etc. in the invoices cannot be the defensible ground for denial of cenvat benefit in terms of the Second Proviso to Rule 9 of the Cenvat Credit Rules. - Credit allowed - AT....