https://www.taxtmi.com/caselaws?id=207006 Wrong routing of eligible credit through the PLA rather than the Cenvat credit account was treated as a revenue-neutral procedural lapse, not a substantive infraction. As the disputed goods were eligible for credit and the accounting error did not affect the duty liability in substance, the confirmed duty demand and penalty were not sustained. The matter did not give rise to a substantial question of law. en-us Fri, 01 Jan 2010 00:00:00 +0530 Fri, 25 Nov 2011 08:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207006 Wrong routing of eligible credit through the PLA rather than the Cenvat credit account was treated as a revenue-neutral procedural lapse, not a substantive infraction. As the disputed goods were eligible for credit and the accounting error did not affect the duty liability in substance, the confirmed duty demand and penalty were not sustained. The matter did not give rise to a substantial question of law. Case-Laws Central Excise Fri, 01 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207006