https://www.taxtmi.com/caselaws?id=214074 Where the adjudicating authority examines the entire credit documentation, admissible CENVAT credit must be considered holistically and not limited to alleged excess or wrongly availed credit. Short-taken credit arising from the same record may be allowed in the same proceedings if otherwise admissible. A separate claim based on photocopies of invoices requires fresh verification in light of the authorities relied upon by the assessee, and that plea may be remanded for reconsideration along with the overall credit claim. The impugned orders were set aside and the matter sent back for fresh verification. en-us Thu, 03 May 2012 00:00:00 +0530 Tue, 15 Jan 2013 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214074 Where the adjudicating authority examines the entire credit documentation, admissible CENVAT credit must be considered holistically and not limited to alleged excess or wrongly availed credit. Short-taken credit arising from the same record may be allowed in the same proceedings if otherwise admissible. A separate claim based on photocopies of invoices requires fresh verification in light of the authorities relied upon by the assessee, and that plea may be remanded for reconsideration along with the overall credit claim. The impugned orders were set aside and the matter sent back for fresh verification. Case-Laws Central Excise Thu, 03 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214074