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TMI Blog2010 (7) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... by the consignee. Therefore, the details mentioned in the LR provided all the required information. Departmental appeal is dismissed. - E/1170 of 2009-SM - 450 of 2011SM (Br.) - Dated:- 28-7-2010 - Sahab Singh, J. Ms. R.K. Jagdev for the Appellant. Ms. Sukriti Das for the Respondent. ORDER 1. This is an appeal filed by the Revenue against the Order-in-Appeal No.76(DK)/CE/JPR-II/2009 dated 24.02.08 passed by the Commissioner of Central Excise, (Appeals), Jaipur in which the Commissioner (Appeals) has set aside the order-in-original passed by the lower authority. 2. The brief facts of the case are that the respondents are engaged in the manufacture of man-made yarn of synthetic and artificial staple fibre falling unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-original of the original authority, the assessee has filed appeal before the Commissioner (Appeals) who vide the impugned order has allowed the appeal of the respondents. Hence, this appeal is filed by the department before this Tribunal. 3. Learned SDR appearing for the Revenue submitted that the only issue is to be decided in this case is whether the credit can be allowed on the basis of debit entry in the cenvat credit account. She submitted that the documents on the basis of which the credit was to be allowed are mentioned under Rule 9(1) of Cenvat Credit Rules, 2004. Since there was no document available with the respondents for the credit claim, the credit is not admissible to the respondents and the Commissioner (Appeals) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service for inward transport of the goods through cenvat credit account by their manufacturing unit, by making debit entry in the cenvat credit account. The debit entry in the cenvat credit account is a proof of payment of service tax by the respondents for inward transport of the goods. In the Rule 9(1) of Cenvat Credit Rules, 2004, the following documents are prescribed for taking credit- ( a ) an invoice by a manufacturer, importer or dealer ( b ) a supplementary invoice issued by manufacturer or importer ( c ) a bill of entry ( d ) a certificate issued by an appraiser of Customs ( e ) a challan evidencing payment of Service Tax by the person liable to pay service tax ( f ) an invoice, bill or challan issued by provide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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