TMI Blog2010 (9) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... T 467 (Tri.-Ahmd.), where it was held that once the details required u/r 9(2) of the CCR, 2004, are shown in the documents such as debit notes on the strength of which the assessees took credit, there was no ground for denial of substantive right to credit - credit allowed - decided in favor of assessee. - E/330/2010 Order-in-Appeal No. 29/2010 (SLM) ST - Final Order No. 944/2010 - Dated:- 2-9-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round that the documents on the basis of which credit was taken contained all the requisite particulars for the purpose of extending the credit. He reduced the penalty on the assessees to Rs.2000/-. Hence this appeal of the Revenue. 2. I have carefully considered the rival submissions and find no warrant to interfere with the impugned order and it is based upon the Tribunal's decision in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired under Rule 9 (2) of the CCR,2004, were contained in the documents such as debit notes etc., on the strength of which the assessees have taken the credit. I, therefore, uphold the impugned order in so far as it relates to extending the credit of Rs.1,16,634/- and reducing the penalty to Rs.2,000/- (assessees have not challenged the confirmation of demand of Rs.2,515/- and the penalty of Rs.2, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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