https://www.taxtmi.com/caselaws?id=108036 Cenvat credit could not be denied on a purely procedural objection where duty had already been debited on goods sent for job work, credit was taken only after the converted goods were returned, and no revenue loss resulted. The incorrect description of the assessee as consignee on the invoices was treated as a technical lapse, so substantive credit remained admissible. As the credit denial failed, the basis for penalty also did not survive. en-us Mon, 06 Oct 2003 00:00:00 +0530 Wed, 28 Mar 2012 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108036 Cenvat credit could not be denied on a purely procedural objection where duty had already been debited on goods sent for job work, credit was taken only after the converted goods were returned, and no revenue loss resulted. The incorrect description of the assessee as consignee on the invoices was treated as a technical lapse, so substantive credit remained admissible. As the credit denial failed, the basis for penalty also did not survive. Case-Laws Central Excise Mon, 06 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108036