2011 (7) TMI 349

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..... details which are required as per Rule 9 of Cenvat Credit Rules, 2004 - In the case of Pharmalab Process Equipments Pvt. Ltd., the matter was remanded to the original adjudicating 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 c .....

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..... ified 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 (Tri. Ahmd.) and in the case of Gaurav Krishna Ispat (I) Pvt. Ltd. Vs. CCE Raipur reported in 2009 (13) STR 629 (Tri. Del.), a view has been taken that service tax cre .....

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..... judicating 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 this Tribunal cited before me. Therefore the impugned order is set aside and the matter is remanded to the original adjudicating authority for a fresh decision after givi .....

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