https://www.taxtmi.com/caselaws?id=271505 The Tribunal ruled in favor of the appellant in an appeal concerning the denial of Cenvat credit due to incorrect payment of Special Excise Duty (SED) and the absence of direct receipt of inputs/capital goods. The appellant rectified the SED overpayment by paying through PLA, restoring the Cenvat credit initially utilized. The Tribunal held that the appellant's corrective action validated the Cenvat credit claim, emphasizing the original credit's intended use for input/capital goods procurement. Consequently, the impugned order was set aside, granting the appellant relief and upholding their entitlement to Cenvat credit despite the unique circumstances of the case. en-us Fri, 21 Aug 2015 00:00:00 +0530 Mon, 08 Feb 2016 10:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271505 The Tribunal ruled in favor of the appellant in an appeal concerning the denial of Cenvat credit due to incorrect payment of Special Excise Duty (SED) and the absence of direct receipt of inputs/capital goods. The appellant rectified the SED overpayment by paying through PLA, restoring the Cenvat credit initially utilized. The Tribunal held that the appellant's corrective action validated the Cenvat credit claim, emphasizing the original credit's intended use for input/capital goods procurement. Consequently, the impugned order was set aside, granting the appellant relief and upholding their entitlement to Cenvat credit despite the unique circumstances of the case. Case-Laws Central Excise Fri, 21 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271505