9911796707
TMI Blog2013 (5) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... Gwalior Chemical Industries Ltd. [2012 (5) TMI 352 - CESTAT, NEW DELHI] and CCE, Nasik Vs. Graphite (I) Ltd. [2006 (10) TMI 224 - CESTAT, MUMBAI] debit notes are valid documents for availing cenvat credit, if the same contained all the information which is required to be mentioned in the invoices. In favour of assessee. - E/1183/2011-EX - - - Dated:- 26-3-2013 - Shri Rak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 9 of the Cenvat Credit Rules, initiated proceedings for denial of the cenvat credit taken on the basis of debit notes. These proceedings resulted in issue of an order-in-original dated 19.10.2010 by the Asstt. Commissioner by which he confirmed cenvat credit demand of Rs. 4,22,324/- along with interest and imposed penalty on the appellant under Rule 15 of the Cenvat Credit Rules, 2004. This or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Pharmalab Process Equipments Pvt. Ltd. Vs. CCE, Ahmedabad reported in 2009 (16) STR 94; CCE, Salem Vs. M/s. Pallipalayam Spinners (P) Ltd. Chemplast Sanmar Ltd. Vs. CCE, Salem reported in 2010 (17) STR 253 (Tribunal-Chennai) and M/s. The Supreme Industries Ltd. Vs. CCE, LTU, Mumbai has held that cenvat credit can be availed on the basis of debit notes if the same contain all the information, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his purpose. On -going through the debit notes placed on record, I find that the same contain all the information, which is required to be mentioned in the invoices. I also find that other Benches of the Tribunal in a series of judgements, as mentioned above, have held that debit notes are valid documents for availing cenvat credit, if the same contained all the information which is required to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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