https://www.taxtmi.com/caselaws?id=188964 The Tribunal allowed the appeal in favor of the appellant, setting aside the impugned order that denied cenvat credit based on incomplete invoices. The decision highlighted the importance of verifying goods receipt and accounting for credit eligibility, emphasizing that denial should not occur solely due to address discrepancies if duty payment and utilization were established. The Tribunal also ruled out the imposition of penalties under Section 11AC of the Central Excise Act, citing the absence of fraudulent intent or evasion. en-us Wed, 08 Jul 2015 00:00:00 +0530 Mon, 06 Feb 2017 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188964 The Tribunal allowed the appeal in favor of the appellant, setting aside the impugned order that denied cenvat credit based on incomplete invoices. The decision highlighted the importance of verifying goods receipt and accounting for credit eligibility, emphasizing that denial should not occur solely due to address discrepancies if duty payment and utilization were established. The Tribunal also ruled out the imposition of penalties under Section 11AC of the Central Excise Act, citing the absence of fraudulent intent or evasion. Case-Laws Central Excise Wed, 08 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188964