https://www.taxtmi.com/caselaws?id=77669 The Tribunal allowed the appeal, ruling in favor of the appellant in a Cenvat credit denial case. The denial was based on discrepancies between ER-1 returns and Cenvat credit register maintenance. The Tribunal held that the denial of credit due to the imbalance in returns was unjustified. It stated that the appellant, despite not immediately claiming the credit, was eligible based on previous Tribunal decisions allowing credit to be taken at any time. The Tribunal distinguished Revenue's arguments and granted the appeal, waiving pre-deposit and emphasizing the importance of final disposal for justice. en-us Fri, 29 Jan 2010 00:00:00 +0530 Fri, 01 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77669 The Tribunal allowed the appeal, ruling in favor of the appellant in a Cenvat credit denial case. The denial was based on discrepancies between ER-1 returns and Cenvat credit register maintenance. The Tribunal held that the denial of credit due to the imbalance in returns was unjustified. It stated that the appellant, despite not immediately claiming the credit, was eligible based on previous Tribunal decisions allowing credit to be taken at any time. The Tribunal distinguished Revenue's arguments and granted the appeal, waiving pre-deposit and emphasizing the importance of final disposal for justice. Case-Laws Central Excise Fri, 29 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77669