TMI Blog2009 (12) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... ves details of payment of duty or Service Tax, Description of the Goods, Assessable Value, Name and Address of the factory of the receiver – All details available except name and address of factory on Bill of Entry – Tribunal allowed credit recording finding of facts which also in consonance with Rule 9(2) of Cenvat Credit Rules, 2004 – No substantial question of law arise - 39 of 2009 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee in terms of Rule 9 of the Cenvat Credit Rules, 2004? 2. Heard, Ms. Amee Yajnik, learned Standing Counsel, appearing for the Revenue and perused the order of the CESTAT [2009 (235) E.L.T. 347 (Tri.-Ahmd.).]. The CESTAT, in its order, has clearly observed after referring to Rule 9(2) of the Central Excise Rules (sic) that, credit shall not be denied on the ground that the document does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the same has to be considered as part of the bill of entry and both of them cannot be segregated and seen in isolation as done by the Department. The Tribunal, on the basis of these materials on record, took the view that the credit has to be allowed in view of the provisions of Rule 9(2) of the Central Excise Rules (sic). 3. Since, the Tribunal has recorded finding of facts and it is also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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