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2012 (4) TMI 62 - CESTAT, NEW DELHIStay petition - Cenvat credit - During the course of audit of the records of the assessee, it was noticed that the appellants had taken Cenvat credit of Rs.1,45,245/-against debit notes issued by Shri Ganpat Pal Onkarlal Agarwal & Co. for clearing and forwarding charges as also loading and unloading charges at Railway Station - The Counsel for the Appellant submits that though the document is titled as "Debit Note" the said document contains all relevant details as specified in Rule 9(2) of the Cenvat Credit Rules, 2004 and therefore there is no reason to deny the credit - Appeal is allowed
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