CENVAT Credit Recovery: Rule 9 Oversight in Document Verification Leads to Decision Error in Credit Allowance.

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....Recovery of wrongly availed CENVAT Credit - Rule 9 of CCR - if the documents as submitted by the appellants contain all such particulars as are mentioned in the invoices or payment received, then also the Cenvat credit is to be allowed. The Adjudicating authority below has miserably failed to consider the said proviso - AT....