https://www.taxtmi.com/caselaws?id=76570 Cenvat credit of AED (GSI) on sugar received through registered dealers was treated as admissible where a retrospective amendment to the Cenvat Credit Rules conferred the benefit, and the omission to show AED (GSI) in the original dealer invoices did not defeat the claim. The entitlement was, however, subject to verification of the supporting manufacturer's documents and the actual payment and quantum of duty. Penalty was not sustained because the claim arose from a retrospective statutory change and the dispute was essentially documentary rather than indicative of culpable default. The matter was remitted for reconsideration on the specified records after hearing the assessee. en-us Tue, 10 Nov 2009 00:00:00 +0530 Tue, 06 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76570 Cenvat credit of AED (GSI) on sugar received through registered dealers was treated as admissible where a retrospective amendment to the Cenvat Credit Rules conferred the benefit, and the omission to show AED (GSI) in the original dealer invoices did not defeat the claim. The entitlement was, however, subject to verification of the supporting manufacturer's documents and the actual payment and quantum of duty. Penalty was not sustained because the claim arose from a retrospective statutory change and the dispute was essentially documentary rather than indicative of culpable default. The matter was remitted for reconsideration on the specified records after hearing the assessee. Case-Laws Customs Tue, 10 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76570