https://www.taxtmi.com/caselaws?id=243352 The appellant successfully appealed against the denial of credit on return clearances to Shipping Corporation of Karwar of Electrostatic Liquid Cleaner. The court ruled in favor of the appellant, stating that the procedural lapse in claiming credit before receiving the goods did not warrant the denial of credit, especially since the goods were eventually received and duty was paid. The impugned order denying CENVAT credit was set aside partially, and the appellant was granted the credit, emphasizing the importance of procedural compliance in such cases. en-us Fri, 06 Dec 2013 00:00:00 +0530 Sat, 03 Oct 2015 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243352 The appellant successfully appealed against the denial of credit on return clearances to Shipping Corporation of Karwar of Electrostatic Liquid Cleaner. The court ruled in favor of the appellant, stating that the procedural lapse in claiming credit before receiving the goods did not warrant the denial of credit, especially since the goods were eventually received and duty was paid. The impugned order denying CENVAT credit was set aside partially, and the appellant was granted the credit, emphasizing the importance of procedural compliance in such cases. Case-Laws Central Excise Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243352