https://www.taxtmi.com/caselaws?id=326120 The tribunal upheld the Order-in-Appeal, dismissing the Revenue's appeal and affirming the decision in favor of the respondent. The issue centered on the respondent availing Cenvat Credit based on a photocopy of the Original Bill of Entry, which was deemed invalid by the audit party. However, the respondent later produced valid invoices issued by M/s. Tata Motors Ltd., leading the tribunal to conclude that the initial error in mentioning document details should not result in credit denial when valid invoices were available. The tribunal emphasized that the respondent's case was supported by relevant judgments, ultimately ruling in favor of the respondent. en-us Fri, 05 Feb 2016 00:00:00 +0530 Sat, 15 Oct 2016 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326120 The tribunal upheld the Order-in-Appeal, dismissing the Revenue's appeal and affirming the decision in favor of the respondent. The issue centered on the respondent availing Cenvat Credit based on a photocopy of the Original Bill of Entry, which was deemed invalid by the audit party. However, the respondent later produced valid invoices issued by M/s. Tata Motors Ltd., leading the tribunal to conclude that the initial error in mentioning document details should not result in credit denial when valid invoices were available. The tribunal emphasized that the respondent's case was supported by relevant judgments, ultimately ruling in favor of the respondent. Case-Laws Central Excise Fri, 05 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326120