https://www.taxtmi.com/caselaws?id=251042 Delayed filing of the declaration and non-installation of capital goods before availing balance CENVAT credit were treated as procedural lapses, not a basis to deny credit where receipt of duty-paid capital goods in the factory and their use in manufacture were otherwise undisputed; the credit denial on these grounds was therefore not sustainable. The separate objection that certain items were not shown to have been used in fabrication turned on factual verification of the record, so that limited issue was remanded for fresh examination by the adjudicating authority. en-us Fri, 28 Mar 2014 00:00:00 +0530 Thu, 03 Jul 2014 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251042 Delayed filing of the declaration and non-installation of capital goods before availing balance CENVAT credit were treated as procedural lapses, not a basis to deny credit where receipt of duty-paid capital goods in the factory and their use in manufacture were otherwise undisputed; the credit denial on these grounds was therefore not sustainable. The separate objection that certain items were not shown to have been used in fabrication turned on factual verification of the record, so that limited issue was remanded for fresh examination by the adjudicating authority. Case-Laws Central Excise Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251042