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2015 (10) TMI 1943 - CESTAT MUMBAIDisallowance of cenvat credit - applicability of Rule 9A(1) - Held that:- As per Rule 9A(1) of the Rules, an assessee can take Cenvat credit on the basis of documentary evidence to ascertain how much credit is available. It is not in dispute that respondent has produced documentary evidence to avail Cenvat credit. Therefore, Notification 35/2003 is not applicable to the facts of this case as same is applicable where the assessee is taking credit without any documents. Therefore, the said Notification suggests the formula how the amount of Cenvat credit is to be calculated. As in this case, the respondent has taken the Cenvat credit on the basis of documentary evidences as per Rule 9A(1) of the Rules. The provisions of Notification No. 30/2003 are not applicable to the facts of this case. Therefore, I do not find any infirmity in the impugned order - Decided against revenue.
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