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2017 (2) TMI 1165 - CESTAT NEW DELHI100% EOU - Refund claim - Rule 5 of CCR - job-work - the tax was raised against the assessee by way of debit notes instead of invoice, whether the credit should be denied on this basis? - Held that: - the identical question was the subject matter of the Tribunal's decision in the case of Shree Cement Ltd. Vs. CCE Jaipur [2013 (3) TMI 79 - CESTAT NEW DELHI], Wherein it was observed that substance is more important that the format and the denial of credit on the basis of the debit notes, instead of invoices, cannot be appreciated and Upheld - Appeal allowed - decided in favor of appellant.
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