2020 (1) TMI 271

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....R Per : S.S GARG The present appeal is directed against the impugned order dt. 29/03/2019 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant is registered under Section 69 of the Finance Act, 1994, as amended under the categories "Banking and Other Financial Services", "C....

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....for availing CENVAT credit under Rule 9 of the CENVAT Credit Rules, 2004(CCR, for short). He further submitted that the proviso to Rule 9 of the CCR has not been considered by both the authorities while denying the CENVAT credit. He further submitted that in the present case, the appellant has produced the debit notes as well as a consolidated invoice but the same have been ignored by both the aut....

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.... (Raj.)] wherein the Hon'ble High Court in para 9 has held as under:- 9. Taking into consideration the fact that even first authority while considering the matter has admitted the debit note which was produced though holding it to be in contravention under Rule 9 of the Cenvat Credit Rules, 2004 but in view of the different decisions of the tribunal and in view of the observations made by the Gu....