https://www.taxtmi.com/caselaws?id=207470 CENVAT credit cannot be denied on a hyper-technical objection where imported inputs are received in the assessee's factory and the duty-paid bill of entry is available, even if the goods are not routed through the head office. Delay in availing credit also does not by itself extinguish entitlement, because immediate availment is only an enabling facility unless the statute makes it mandatory. The result is that credit remains available on both grounds, and consequential demand and penalty cannot survive. en-us Thu, 10 Mar 2011 00:00:00 +0530 Wed, 22 Aug 2012 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207470 CENVAT credit cannot be denied on a hyper-technical objection where imported inputs are received in the assessee's factory and the duty-paid bill of entry is available, even if the goods are not routed through the head office. Delay in availing credit also does not by itself extinguish entitlement, because immediate availment is only an enabling facility unless the statute makes it mandatory. The result is that credit remains available on both grounds, and consequential demand and penalty cannot survive. Case-Laws Central Excise Thu, 10 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207470