2011 (7) TMI 349

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..... d has been demanded on the ground that the same was taken on the basis of debit notes/challans issued by the service provider and debit notes/challans are not specified documents in Cenvat Credit Rules for availing cenvat credit.   2. Heard both the sides. The learned advocate submits that in the case of Pharmalab Process Equipments Pvt. Ltd. Vs. CCE Ahmedabad reported in 2009 (242) ELT 467 .....

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..... udicating authority for verifying whether debit notes/challans contained the necessary details, following the decision, this matter also is remanded to the original adjudicating authority to examine the debit notes/challans and consider the issue after examination as to whether appellant is eligible for cenvat credit. Needless to say that the lower authority shall take note of the decisions of thi .....

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