https://www.taxtmi.com/caselaws?id=266055 The Tribunal allowed the appeal, overturning the denial of CENVAT credit amounting to &8377; 4,19,233/- along with interest and penalty. It was found that the appellant had provided sufficient evidence through records to establish the receipt and utilization of capital goods and inputs in Unit-III, contradicting the basis for denial. The Tribunal emphasized the significance of maintaining accurate records in determining CENVAT credit eligibility and rejected the argument for invoking the extended period for the case. en-us Mon, 09 Mar 2015 00:00:00 +0530 Thu, 09 Feb 2017 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266055 The Tribunal allowed the appeal, overturning the denial of CENVAT credit amounting to &8377; 4,19,233/- along with interest and penalty. It was found that the appellant had provided sufficient evidence through records to establish the receipt and utilization of capital goods and inputs in Unit-III, contradicting the basis for denial. The Tribunal emphasized the significance of maintaining accurate records in determining CENVAT credit eligibility and rejected the argument for invoking the extended period for the case. Case-Laws Central Excise Mon, 09 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266055