https://www.taxtmi.com/caselaws?id=2351 Cenvat credit under Rule 9A could be availed through both the duty-paying document route and the formula-based route for different categories of inputs, because the rule did not prohibit a manufacturer from using both methods where each was otherwise eligible. Credit for inputs contained in finished goods lying in stock was also upheld, as the manufacturer had made the required declaration and later produced supporting duty documents, and the disputed credit was substantiated on the record. The denial was further unsustainable because the objection based on belated filing of documents was not raised in the show cause notice. The restriction imposed by the lower authority was therefore not sustainable. en-us Fri, 07 Sep 2007 00:00:00 +0530 Tue, 15 Apr 2008 19:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2351 Cenvat credit under Rule 9A could be availed through both the duty-paying document route and the formula-based route for different categories of inputs, because the rule did not prohibit a manufacturer from using both methods where each was otherwise eligible. Credit for inputs contained in finished goods lying in stock was also upheld, as the manufacturer had made the required declaration and later produced supporting duty documents, and the disputed credit was substantiated on the record. The denial was further unsustainable because the objection based on belated filing of documents was not raised in the show cause notice. The restriction imposed by the lower authority was therefore not sustainable. Case-Laws Central Excise Fri, 07 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2351