https://www.taxtmi.com/caselaws?id=126663 Procedural objections cannot defeat input duty credit where duty-paid inputs are verifiable and the assessee's entitlement can be established from invoices and contemporaneous records. The Tribunal noted that, on the jointly worked-out figures, admissible credit exceeded the confirmed duty demands even after the required reversal for exempted clearances and goods cleared under small-scale exemption. As the appellants undertook not to claim any further credit or cash refund, the dispute was treated as capable of final resolution without remand. No net duty demand survived, and the duty, interest, and penalty demands were set aside. en-us Fri, 22 May 2009 00:00:00 +0530 Tue, 04 Dec 2012 14:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126663 Procedural objections cannot defeat input duty credit where duty-paid inputs are verifiable and the assessee's entitlement can be established from invoices and contemporaneous records. The Tribunal noted that, on the jointly worked-out figures, admissible credit exceeded the confirmed duty demands even after the required reversal for exempted clearances and goods cleared under small-scale exemption. As the appellants undertook not to claim any further credit or cash refund, the dispute was treated as capable of final resolution without remand. No net duty demand survived, and the duty, interest, and penalty demands were set aside. Case-Laws Central Excise Fri, 22 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126663