https://www.taxtmi.com/caselaws?id=240909 Cenvat credit could be denied for inadmissible claims such as missing duty-paying documents, credit taken beyond the prescribed six-month period, credit on non-specified duties, excess credit, and credit already reversed on re-issued goods. By contrast, non-filing of a declaration, use of only an extra or duplicate invoice copy, and minor defects in dealers' invoices were treated as procedural lapses where receipt of goods, duty-paid nature, and use in the final product were undisputed. Those curable defects were not enough to deny credit. Penalty was also held unwarranted because the dispute was bona fide and centred on technical objections rather than deliberate contravention. en-us Tue, 16 Apr 2013 00:00:00 +0530 Sat, 14 Dec 2013 09:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240909 Cenvat credit could be denied for inadmissible claims such as missing duty-paying documents, credit taken beyond the prescribed six-month period, credit on non-specified duties, excess credit, and credit already reversed on re-issued goods. By contrast, non-filing of a declaration, use of only an extra or duplicate invoice copy, and minor defects in dealers' invoices were treated as procedural lapses where receipt of goods, duty-paid nature, and use in the final product were undisputed. Those curable defects were not enough to deny credit. Penalty was also held unwarranted because the dispute was bona fide and centred on technical objections rather than deliberate contravention. Case-Laws Central Excise Tue, 16 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240909