TMI Blog2015 (6) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... note. Therefore the debit note is at par with the documents prescribed under Rule 9(1) of Cenvat Credit Rules, 2004. On going through various judgments relied upon by the Ld. Counsel for the appellant, I find that the ratio of those judgments are squarely applicable in the present case. There is no dispute raised by the department that the service were received and same was accounted for in the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/CH-I/2011-12 dated 9/9/2011. The issue involved in present is whether the appellant is entitled for the Cenvat credit on the strength of debit note issued by the service provider. 2. Ms. Padmavati Patil, Ld. Counsel for the appellant submits that the appellant has availed Cenvat Credit of ₹ 3,84,369/- on the basis of debit note. The credit was denied only on the ground that debit note i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been allowed:- (a) CCE, Indore Vs. Grasim Industries Ltd [2011(24) STR 691 (Tri-Del). (b) CCE, Salem Vs. Pallipalayam Spinners Pvt. Ltd. E/330/2010 (c) Pharmalab Process Equipments Pvt. Ltd. Vs. CCE, [2009 (242) ELT 467 (Tri.-Ahd)] (d) CCE, Nashik Vs.Graphite (India) Ltd. [2007 (212) ELT 54 (Tri-Mumbai)]. (e) The Supreme Industries Ltd. Vs. CCE, Mumbai - Appeal No.E/1448/10- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the documents prescribed under Rule 9(1) of Cenvat Credit Rules, 2004. On going through various judgments relied upon by the Ld. Counsel for the appellant, I find that the ratio of those judgments are squarely applicable in the present case. There is no dispute raised by the department that the service were received and same was accounted for in the books of account of the appellant, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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