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TMI Blog2012 (4) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... rding charges as also loading and unloading charges at Railway Station - The Counsel for the Appellant submits that though the document is titled as "Debit Note" the said document contains all relevant details as specified in Rule 9(2) of the Cenvat Credit Rules, 2004 and therefore there is no reason to deny the credit - Appeal is allowed - 2404 OF 2011-SM - 70/2012-SM (BR) and S/69/2012-SM (BR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by Shri Ganpat Pal Onkarlal Agarwal Co. for clearing and forwarding charges as also loading and unloading charges at Railway Station. Revenue was of the view that since debit note is not a document specified under Rule 9 for the purpose of taking Cenvat credit and the Appellant could not have taken Cenvat credit for the said amount. A Show-Cause Notice was issued for recovery of the said amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R), dated 1-6-2011] (3) Automotive Ancillary Services (P). Ltd. v. CCE [Final Order No. 461 of 2011, dated 15-3-2011] (4) Chemplast Sanmar Ltd. v. CCE [2010] 25 STT 97 (Chennai-CESTAT). 3. The ld. A.R. for Revenue submits that the rule requires for proper invoices should be issued and such invoices only can be a document for taking credit as per the provisions of Rule 9(1) of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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