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CENVAT Credit Eligibility Upheld: Substantial Compliance with Rule 9(1) Sufficient Despite Missing Formal Invoice Format.

CENVAT Credit - input services - duty paying documents - Merely that these letters are not in the form of invoice cannot be a reason to disallow the Cenvat credit as substantial compliance of the provision under Rule 9(1) of Cenvat Credit Rules have been made. .....

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