https://www.taxtmi.com/caselaws?id=201867 The court set aside the Customs Excise and Service Tax Appellate Tribunal's order denying credit on goods due to a manufacturer name discrepancy. The appellant's argument that the discrepancy did not affect credit entitlement was found meritorious. The court noted the Tribunal's oversight in not considering the lack of value inconsistency in the goods. The denial of refund based on the same grounds was overturned, and both matters were consolidated for reconsideration. The case was remanded for a fresh assessment, allowing all parties' contentions to be reviewed. en-us Fri, 10 Jul 2009 00:00:00 +0530 Wed, 09 Feb 2011 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201867 The court set aside the Customs Excise and Service Tax Appellate Tribunal's order denying credit on goods due to a manufacturer name discrepancy. The appellant's argument that the discrepancy did not affect credit entitlement was found meritorious. The court noted the Tribunal's oversight in not considering the lack of value inconsistency in the goods. The denial of refund based on the same grounds was overturned, and both matters were consolidated for reconsideration. The case was remanded for a fresh assessment, allowing all parties' contentions to be reviewed. Case-Laws Central Excise Fri, 10 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201867