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2012 (4) TMI 61 - CESTAT, AHMEDABADDemand - on the ground that invoices did not contain necessary details as required under Rule 11 of Central Excise Rules, 2002 - . Learned consultant on behalf of the appellants submitted that appellant's grievance is that Cenvat credit has been denied without considering the provisions of Rule 9(2) of Cenvat Credit Rules, which provides that Cenvat credit can be allowed even when certain details which are required to be contained in invoices are not available - The fact that Rule 9(2) is an exception to the provisions of Rule 11 of Central Excise Rules, has not been taken note of by both the lower authorities - it is necessary to go through the records maintained by the assessee and the documents in detail and thereafter come to a conclusion - Decided in favor of the assessee by way of remand to original adjudicating authority
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