CENVAT Credit Eligibility Upheld: Substantial Compliance with Rule 9(1) Sufficient Despite Missing Formal Invoice Format.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT Credit - input services - duty paying documents - Merely that these letters are not in the form of invoice cannot be a reason to disallow the Cenvat credit as substantial compliance of the provision under Rule 9(1) of Cenvat Credit Rules have been made.....