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    Central Excise

    LTU - Cenvat credit - Revenue is trying to deny a substantial...

    Revenue's Denial of Cenvat Credit Criticized for Overemphasis on Minor Procedural Defect; Calls for Focus on Substantial Benefits.

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    Central ExciseOctober 31, 2012Case LawsAT

    LTU - Cenvat credit - Revenue is trying to deny a substantial benefit for some flimsy reason - procedural flow involved is a curable defect and credit is not deniable adopting a hyper technical approach - AT

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