https://www.taxtmi.com/caselaws?id=333890 Cenvat credit cannot be denied merely because invoices or bills of entry show a head office, another unit, or the pre-merger name of the assessee, where receipt and use of duty-paid capital goods are undisputed and the named entity has merged with the claimant. Prior Board clarification was relied on to treat such defects as technical and not fatal to credit eligibility. The extended period of limitation is also unavailable where monthly ER-1 returns and supporting documents disclose the credit availment and the department is already aware of the practice. Credit already reversed and not contested remains sustained. en-us Wed, 19 Oct 2016 00:00:00 +0530 Thu, 27 Oct 2016 08:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333890 Cenvat credit cannot be denied merely because invoices or bills of entry show a head office, another unit, or the pre-merger name of the assessee, where receipt and use of duty-paid capital goods are undisputed and the named entity has merged with the claimant. Prior Board clarification was relied on to treat such defects as technical and not fatal to credit eligibility. The extended period of limitation is also unavailable where monthly ER-1 returns and supporting documents disclose the credit availment and the department is already aware of the practice. Credit already reversed and not contested remains sustained. Case-Laws Central Excise Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333890