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2013 (5) TMI 243 - CESTAT NEW DELHIValidity of debit notes issued by the service providers for availing cenvat credit - Held that:- Debit notes placed on record contain all the information, which is required to be mentioned in the invoices. Thus as decided in Misson pharma Logistics (I) P. Ltd. [2012 (11) TMI 117 - CESTAT, AHMEDABAD], Indore Vs. Gwalior Chemical Industries Ltd. [2012 (5) TMI 352 - CESTAT, NEW DELHI] and CCE, Nasik Vs. Graphite (I) Ltd. [2006 (10) TMI 224 - CESTAT, MUMBAI] debit notes are valid documents for availing cenvat credit, if the same contained all the information which is required to be mentioned in the invoices. In favour of assessee.
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