https://www.taxtmi.com/caselaws?id=205189 CENVAT credit on imported inputs was held to be unavailable only if the statutory conditions were breached in substance, not for technical lapses in filing bills of entry or obtaining prior approval. The imported inputs were duty-paid and used in manufacture of duty-paid final products, and the delay in filing some bills of entry was found attributable to the department rather than fraud, suppression, or evasion. The Tribunal's view that Section 38A of the Central Excise Act, 1944 and Rule 9 of the CENVAT Credit Rules, 2002 protected accrued credit rights was upheld as evidence-based and not perverse, so the Revenue's challenge failed. en-us Wed, 21 Apr 2010 00:00:00 +0530 Wed, 24 Aug 2011 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205189 CENVAT credit on imported inputs was held to be unavailable only if the statutory conditions were breached in substance, not for technical lapses in filing bills of entry or obtaining prior approval. The imported inputs were duty-paid and used in manufacture of duty-paid final products, and the delay in filing some bills of entry was found attributable to the department rather than fraud, suppression, or evasion. The Tribunal's view that Section 38A of the Central Excise Act, 1944 and Rule 9 of the CENVAT Credit Rules, 2002 protected accrued credit rights was upheld as evidence-based and not perverse, so the Revenue's challenge failed. Case-Laws Central Excise Wed, 21 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205189