https://www.taxtmi.com/caselaws?id=272162 The appellant, engaged in manufacturing, faced denial of CENVAT credit due to missing GRNs and BIN cards for 11 invoices. Despite the lower authorities upholding the denial, the Judicial Member overturned the decision. The appellant's explanation, supported by records, convinced the court that the credit denial was unwarranted. The judgment allowed the appeal, providing relief to the appellant based on insufficient evidence supporting the Revenue's position. The plea of limitation was not addressed as the appeal succeeded on merit. en-us Fri, 17 Jul 2015 00:00:00 +0530 Sat, 03 Sep 2016 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272162 The appellant, engaged in manufacturing, faced denial of CENVAT credit due to missing GRNs and BIN cards for 11 invoices. Despite the lower authorities upholding the denial, the Judicial Member overturned the decision. The appellant's explanation, supported by records, convinced the court that the credit denial was unwarranted. The judgment allowed the appeal, providing relief to the appellant based on insufficient evidence supporting the Revenue's position. The plea of limitation was not addressed as the appeal succeeded on merit. Case-Laws Central Excise Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272162