https://www.taxtmi.com/caselaws?id=117783 The Appellate Tribunal CESTAT, Mumbai, allowed the appellant's petition to dispense with the pre-deposit condition of duty amount and penalty, emphasizing that credit should not be denied solely based on timing discrepancies. The Tribunal also sided with the appellant in the rejection of Cenvat credit, stating that denial of credit due to timing issues could result in interest or penal action but should not lead to the denial of credit. The Tribunal's decision underscored that disagreements over timing should not bar the availability of credit to the assessee. en-us Thu, 16 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 15:06:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117783 The Appellate Tribunal CESTAT, Mumbai, allowed the appellant's petition to dispense with the pre-deposit condition of duty amount and penalty, emphasizing that credit should not be denied solely based on timing discrepancies. The Tribunal also sided with the appellant in the rejection of Cenvat credit, stating that denial of credit due to timing issues could result in interest or penal action but should not lead to the denial of credit. The Tribunal's decision underscored that disagreements over timing should not bar the availability of credit to the assessee. Case-Laws Central Excise Thu, 16 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117783