https://www.taxtmi.com/caselaws?id=2733 Cenvat credit cannot be denied for mere technical irregularities where the inputs are received, available in the factory, or otherwise substantiated by records; on that basis, credit was allowed except for the amount already reversed. In the absence of fraud, collusion, or suppression with intent to evade duty, the extended limitation period was unavailable, and the consequential demand of interest and penalties could not be sustained. The assessee therefore obtained relief against the balance credit demand and the related penal consequences. en-us Fri, 02 Mar 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2733 Cenvat credit cannot be denied for mere technical irregularities where the inputs are received, available in the factory, or otherwise substantiated by records; on that basis, credit was allowed except for the amount already reversed. In the absence of fraud, collusion, or suppression with intent to evade duty, the extended limitation period was unavailable, and the consequential demand of interest and penalties could not be sustained. The assessee therefore obtained relief against the balance credit demand and the related penal consequences. Case-Laws Central Excise Fri, 02 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2733