https://www.taxtmi.com/caselaws?id=332423 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals) decision to allow the appellant's input credit availed before payment, reject the demand for interest, and decline the penalty imposition. The judgment emphasized prioritizing substance over technicalities in credit availment and payment compliance under the Cenvat Credit Rules, 2004. en-us Fri, 02 Sep 2016 00:00:00 +0530 Fri, 16 Sep 2016 13:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332423 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals) decision to allow the appellant's input credit availed before payment, reject the demand for interest, and decline the penalty imposition. The judgment emphasized prioritizing substance over technicalities in credit availment and payment compliance under the Cenvat Credit Rules, 2004. Case-Laws Central Excise Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332423