2021 (10) TMI 76

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....earing on behalf of the appellant submits that the debit note has been held as a valid document for availing Cenvat credit in various judgments. He relied upon the following judgments: * Mahanagar Gas Ltd Vs. CCE- 2015(6) TMI 911- Cestat Mumbai * CCE, Jaipur -I Vs Bharti Hexacom Ltd - 2018 (6) TMI 435- Rajasthan High Court 2.2 On the query from bench that whether the importer is registered or otherwise. He has shown the registration certificate of the importer M/s CMC Machinery. He also referred to no objection certificate issued by M/s CMC Machinery wherein the IEC code of the importer is appearing. He submits that all the details such as name of the appellant, amount of duty, address of the importer is appearing on the debit note. Th....

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.... details as required to be mentioned in Cenvatable documents. Moreover, the appellant also submitted a certificate from CMC which bears the IEC Code number of the importer. With this fact a debit note can be considered as valid documents for availing the Cenvat credit. This issue has been considered by this tribunal in the case of Mahanagar Gas Limited (Supra) wherein the tribunal has passed as under. "This appeal is directed against Order-in-Appeal No. US/324/N-II/2012 dtd. 10/5/2012 passed by the Commissioner of Central Excise (Appeals-II), Mumbai, wherein Ld. Commissioner (Appeals) has rejected the appeal of the appellant and upheld the order in original NO. BB/Adj/03/CH-I/2011-12 dated 9/9/2011. The issue involved in present is whethe....

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.....E/1448/10-Mum (f) CCE, Indore Vs. Gwalior Chemicals Industries Ltd. [2011 (274) ELT 97 (Tri.-Del.)] 3. On the other hand, Shri N. N. Prabhudesai, Ld. Superintendent (A.R.) reiterates the findings of the impugned order and submits that debit note is not prescribed documents for taking Cenvat credit, either in rule 9(i) of Cenvat Credit Rule or Rule 4(a) of Service Tax Rules 1994, therefore lower authority have correctly held that Cenvat Credit is inadmissible on the strength of debit note. 4. I have carefully considered the submissions made by both the sides and perused the record. 5. On carefully perusal of debit note, I observed that all the particulars as required under Rule 9(2) of Cenvat Credit Rules are undisputedly appearing on....