Debit Notes Valid for CENVAT Credit Claims if Rule 4A(2) Conditions Are Met.

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....CENVAT credit - duty paying documents - Since as per the proviso appended to Rule 4A (2), debit note cannot be denied as a proper document, the credit should be available to the appellant, subject to fulfilment of the other conditions laid down in sub-rule (2) of the said Rules. - AT....