https://www.taxtmi.com/caselaws?id=114956 CENVAT credit of countervailing duty cannot be denied solely because Rule 57E certificates issued by Customs were challenged as inadmissible duty-paying documents, where duty payment on imported components and their use in manufacture were undisputed. The absence of an analogous provision in the CENVAT Credit Rules does not defeat substantive credit entitlement when the objection concerns only the form of supporting documentation. Waiver of pre-deposit and stay of recovery were available for the disputed credit, recognising that technical documentary objections cannot override fulfilled substantive conditions for input credit. en-us Tue, 01 Feb 2005 00:00:00 +0530 Tue, 22 May 2012 15:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114956 CENVAT credit of countervailing duty cannot be denied solely because Rule 57E certificates issued by Customs were challenged as inadmissible duty-paying documents, where duty payment on imported components and their use in manufacture were undisputed. The absence of an analogous provision in the CENVAT Credit Rules does not defeat substantive credit entitlement when the objection concerns only the form of supporting documentation. Waiver of pre-deposit and stay of recovery were available for the disputed credit, recognising that technical documentary objections cannot override fulfilled substantive conditions for input credit. Case-Laws Central Excise Tue, 01 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114956