Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 951 - AT - Central ExciseCENVAT credit - duty paying documents - denial on the ground that the documents such as Debit Notes, Freight Certificates etc., were not prescribed documents for the purpose of taking credit - Held that: - reliance placed in the case of Pharmalab Process Equipments Pvt. Ltd. vs. CCE, Ahmedabad - 2009 (242) ELT 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.
|