https://www.taxtmi.com/caselaws?id=215366 The Tribunal allowed the appeal and upheld the appellant's claim for cenvat credit of Rs.8,69,320 for moulds not physically moved between premises. The Tribunal emphasized the importance of a pragmatic and practical approach to the law, considering the practical arrangement between the parties as reflected in the invoice. As there was no evidence of malafide intent in claiming the credit, the Tribunal ruled in favor of the appellant, highlighting that rules should serve justice and not act as obstacles. en-us Tue, 03 Jan 2012 00:00:00 +0530 Tue, 13 Aug 2013 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215366 The Tribunal allowed the appeal and upheld the appellant's claim for cenvat credit of Rs.8,69,320 for moulds not physically moved between premises. The Tribunal emphasized the importance of a pragmatic and practical approach to the law, considering the practical arrangement between the parties as reflected in the invoice. As there was no evidence of malafide intent in claiming the credit, the Tribunal ruled in favor of the appellant, highlighting that rules should serve justice and not act as obstacles. Case-Laws Central Excise Tue, 03 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215366