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2017 (9) TMI 259 - CESTAT AHMEDABADCENVAT credit - duty paying invoices - Pro-forma Invoice - Rule 9 of the CCR, 2004 - Held that: - proforma Invoice is not a prescribed document for allowing Cenvat credit. Therefore, Cenvat credit on the said capital goods is not admissible to the Appellant - both authorities below has not extended the benefit of discharging 25% of the penalty imposed subject to fulfilment of the conditions laid down under the relevant provisions, namely, Section 78 of the Finance Act, 1994, read with Rule 15 of the CCR, 2004. Accordingly, the Appellant could avail the benefit of discharging 25% of the penalty imposed subject to fulfilment of the conditions laid down under the aforesaid provisions - appeal allowed - decided partly in fvaor of appellant.
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