https://www.taxtmi.com/caselaws?id=78440 Taking Cenvat credit in PLA instead of the Cenvat credit account was treated as a minor procedural defect because the assessee had paid duty on the diverted inputs and was otherwise eligible for the credit. The Court held the matter to be revenue neutral, so no substantial question of law arose for interference in the tax appeal. The Tribunal's order setting aside the duty demand and penalty was upheld. en-us Wed, 27 Jan 2010 00:00:00 +0530 Tue, 16 Nov 2010 11:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78440 Taking Cenvat credit in PLA instead of the Cenvat credit account was treated as a minor procedural defect because the assessee had paid duty on the diverted inputs and was otherwise eligible for the credit. The Court held the matter to be revenue neutral, so no substantial question of law arose for interference in the tax appeal. The Tribunal's order setting aside the duty demand and penalty was upheld. Case-Laws Central Excise Wed, 27 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78440