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2013 (12) TMI 1385 - CESTAT MUMBAIDenial of Cenvat credit – Debit notes not in a prescribed format under Rule 9 of Cenvat credit Rules, 2004 – Waiver of Pre-deposit – Held that:- Following Pharmalab Process Equipments Vs. CCE, Ahmedabad [2009 (4) TMI 142 - CESTAT AHMEDABAD] – and MISSION PHARMA LOGISTICES (I) PVT. LTD. Versus COMMISSIONER OF C. EX., RAJKOT [2012 (11) TMI 117 - CESTAT, AHMEDABAD] - CENVAT Credit can be availed on the basis of debit notes which contained all the ingredients as required under the invoices - the applicant has a strong prima facie case in their favour - Pre-deposit waived till the disposal – Stay granted.
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