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2013 (12) TMI 1182 - AT - Central ExciseWaiver of pre-deposit - Stay of recovery - Denial of Cenvat credit - Held that:- Debit notes disclose all the essential particulars required of a statutory invoice. Prima facie, one should not look at the title of the document but should rather see the contents thereof to determine its status - Following decision of CCE, Salem v. Pallipalayam Spinners (P) Ltd. [2010 (9) TMI 951 - CESTAT CHENNAI] - Stay granted.
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