https://www.taxtmi.com/caselaws?id=248718 Cenvat credit was held allowable where duty-paid capital goods and allied materials were received and used in the factory for setting up plant and machinery, even though the goods moved through an EPC contractor, the appellant was shown as consignee, and the claim was supported by original or extra invoice copies. Failure to file an intimation or declaration with the jurisdictional Superintendent was treated as a procedural lapse that could not defeat substantive credit eligibility. Items used as components, spares, parts and insulation material for refinery setup were also treated as creditable. Interest remained payable on credit that had been taken and later reversed as ineligible. en-us Tue, 22 Apr 2014 00:00:00 +0530 Sat, 10 Jan 2015 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248718 Cenvat credit was held allowable where duty-paid capital goods and allied materials were received and used in the factory for setting up plant and machinery, even though the goods moved through an EPC contractor, the appellant was shown as consignee, and the claim was supported by original or extra invoice copies. Failure to file an intimation or declaration with the jurisdictional Superintendent was treated as a procedural lapse that could not defeat substantive credit eligibility. Items used as components, spares, parts and insulation material for refinery setup were also treated as creditable. Interest remained payable on credit that had been taken and later reversed as ineligible. Case-Laws Central Excise Tue, 22 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248718