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    <title>Cenvat Credit Denial Overturned: Technical Lapse in Registering Wire and Rods Not Justified.</title>
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    <description>Denial of Cenvat credit - Merely because the assessee has entered receipt of wire and rods in the register of ingots, as per the practice being followed by them, denial of Cenvat credit on this technical and procedural lapse is not called for - AT</description>
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      <description>Denial of Cenvat credit - Merely because the assessee has entered receipt of wire and rods in the register of ingots, as per the practice being followed by them, denial of Cenvat credit on this technical and procedural lapse is not called for - AT</description>
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