https://www.taxtmi.com/caselaws?id=207037 The Tribunal dismissed the appeal filed by the Revenue, affirming the order passed by the Commissioner(Appeals) and allowing the respondent's eligibility to avail Cenvat credit under the Cenvat Credit Rules, 2004. The denial of credit based on procedural lapses, including improper documentation and transfer of imported inputs between units without proper invoices, was deemed unwarranted when the goods had been received, duty paid, and used in manufacturing. The Tribunal emphasized that substantive benefits of Cenvat credit could not be denied solely on procedural grounds, leading to a favorable outcome for the respondent. en-us Tue, 04 Jan 2011 00:00:00 +0530 Sat, 26 Nov 2011 08:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207037 The Tribunal dismissed the appeal filed by the Revenue, affirming the order passed by the Commissioner(Appeals) and allowing the respondent's eligibility to avail Cenvat credit under the Cenvat Credit Rules, 2004. The denial of credit based on procedural lapses, including improper documentation and transfer of imported inputs between units without proper invoices, was deemed unwarranted when the goods had been received, duty paid, and used in manufacturing. The Tribunal emphasized that substantive benefits of Cenvat credit could not be denied solely on procedural grounds, leading to a favorable outcome for the respondent. Case-Laws Central Excise Tue, 04 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207037