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2013 (5) TMI 423 - CESTAT CHENNAIDuty paying document - CENVAT credit taken on debit notes - documents specified under Rule 9 (1) - held that -Proviso to Rule 9(2) of the CENVAT Credit Rules gives enough power to the central excise officers to verify certain critical particulars in the documents and thereafter allow credit if the required minimum criteria are satisfied. - Credit allowed - Decided against the revenue.
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