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TMI Blog2021 (10) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... MC Machinery whereby the CVD was paid and proportionate CVD has been passed on through debit note. Debit note contains all the details as required to be mentioned in Cenvatable documents. Moreover, the appellant also submitted a certificate from CMC which bears the IEC Code number of the importer. With this fact a debit note can be considered as valid documents for availing the Cenvat credit. The debit note is the document on the basis of which the Cenvat Credit is admissible. There is no dispute about receipt of goods - Credit is therefore allowed. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned Superintendent (AR) appearing on behalf of the Revenue submits that required details are not appearing on the debit note and the debit note is not prescribed as valid document under rule 9 of Cenvat Credit Rules, 2004. Therefore, credit was rightly denied by the adjudicating authority as well as appellate authority. He reiterates the finding of the impugned order. 4. I have carefully considered the submission made by both the sides and perused the records. The Cenvat credit was denied by both the Lower Authorities interpreting the rule 9 of Cenvat Credit Rules, 2004.According to which document such as debit note not appearing in the rule 9, therefore it was held that the credit was not available to the appellant is on invalid docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 1994. She submits that as per the Rule 9 (2) Cenvat Credit rules only requirement is that documents on the basis of which Cenvat Credit is availed, should contain certain information/details such as service tax payable, description of taxable service, assessable value, service tax registration Number of the person/assessee, who issue the invoices, and the services covered by the said documents have been received and accounted for in the books of account of receiver. She submits that in the debit note the said details are correctly appearing therefore, the said document is valid documents for taking the Cenvat credit. She placed reliance on the following judgments, wherein Cenvat Credit on debit note has been allowed:- (a) CCE, Indore Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of the appellant, therefore, I am of the view that debit note containing all the details as required under the rule 9(2) of Cenvat Credit Rules, 2004 is valid documents for the purpose of taking cenvat credit. As per my above discussion, I am of the view that the appellant is entitled for the Cenvat credit on the debit note, therefore impugned order is set aside and the appeal is allowed." The Hon'ble Rajasthan High Court also in a question that whether the central Cenvat credit can be allowed on the basis of the document as are provided under rule 9 (1) of the Cenvat Credit Rule, 2004. The following judgment was passed. "9. Taking into consideration the fact that even first authority while considering the matter has admitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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