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2017 (4) TMI 209
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....ri S. Nunthuk, Authorized Representative (Jt. CDR), for the Respondent. ORDER The present appeal is directed against the order dated 14-9-2010 passed by the Commissioner (Appeals), Indore. The controversy in the present case is with reference to the Cenvat credits availed by the appellant on the basis of certain debit notes received by the appellant. The view taken by the authorities below i....
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....s, under Rule 9 of the Cenvat Credit Rules. He further submits that it has been constantly held by the Tribunal in several cases that the Cenvat credit should not be denied as long as the debit notes cum-bill contained all requisite information as per provision of Rule 9(1) of the Cenvat Credit Rules, 2004. In this connection, he has relied upon the following case laws :- (i) CCE, I....
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....not be denied simply on the basis that they are debit notes and are not documents specified under Rule 9(1) of the Cenvat Credit Rules, 2004. It has been further constantly held that as long as such debit notes contained all requisite information as prescribed under Rule 9(1), these should be considered on par with invoices and, hence, credit cannot be denied. In the present case, we find that the....