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2016 (6) TMI 1360 - CESTAT CHENNAICENVAT Credit - duty paying documents - credit disallowed on the ground that certain debit notes were issued by the appellant - HELD THAT:- There is no material on record to show that through the modus operandi of issuance of the debit note, the appellant had enabled the supplier to take refund of the duty element if any. The appellant when explains that the debit notes do not relate to duty element and the Cenvat credit was availed on input and input service used in the manufacture, in absence of evidence to the contrary, the adjudication fails - Credit allowed - appeal allowed - decided in favor of appellant.
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