https://www.taxtmi.com/article/detailed?id=5220 The Tribunal applied the doctrine of per incuriam where an earlier High Court decision failed to consider the statutory rule that CENVAT credit is taken upon receipt of inputs, input services and capital goods; that oversight produced an interpretation that would nullify the statutory interest mechanism on reversal of inadmissible credit, and therefore the High Court ruling could be treated as per incuriam. en-us Fri, 02 Aug 2013 06:28:44 +0530 Fri, 02 Aug 2013 06:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5220 The Tribunal applied the doctrine of per incuriam where an earlier High Court decision failed to consider the statutory rule that CENVAT credit is taken upon receipt of inputs, input services and capital goods; that oversight produced an interpretation that would nullify the statutory interest mechanism on reversal of inadmissible credit, and therefore the High Court ruling could be treated as per incuriam. Articles Central Excise Fri, 02 Aug 2013 06:28:44 +0530 https://www.taxtmi.com/article/detailed?id=5220