https://www.taxtmi.com/caselaws?id=330429 The Tribunal ruled in favor of the appellant on all counts, emphasizing the importance of substantive justice over technicalities. It held that the appellant had correctly taken credit within the prescribed timeframes, rectified any technical defects, and should not be denied credit based on minor issues. The Tribunal allowed the appeal, directing consequential relief to be granted in accordance with the law, highlighting that rules and procedures should not obstruct justice. en-us Mon, 11 Jul 2016 00:00:00 +0530 Tue, 20 Dec 2016 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330429 The Tribunal ruled in favor of the appellant on all counts, emphasizing the importance of substantive justice over technicalities. It held that the appellant had correctly taken credit within the prescribed timeframes, rectified any technical defects, and should not be denied credit based on minor issues. The Tribunal allowed the appeal, directing consequential relief to be granted in accordance with the law, highlighting that rules and procedures should not obstruct justice. Case-Laws Central Excise Mon, 11 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330429