https://www.taxtmi.com/caselaws?id=190159 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the respondents in a dispute over the availment of CENVAT credit for duty paid on crates and glass bottles. Despite alterations to invoices originally in the name of a sister unit, the Tribunal found the objections by the Revenue to be overly technical. It was established that the goods were received and utilized in the manufacturing process by the respondents, leading to the conclusion that the invoices were valid for claiming CENVAT credit. The Tribunal rejected the Revenue's appeals, emphasizing practical substance over technicalities in documentation. en-us Wed, 22 Jan 2014 00:00:00 +0530 Wed, 08 Feb 2017 09:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190159 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the respondents in a dispute over the availment of CENVAT credit for duty paid on crates and glass bottles. Despite alterations to invoices originally in the name of a sister unit, the Tribunal found the objections by the Revenue to be overly technical. It was established that the goods were received and utilized in the manufacturing process by the respondents, leading to the conclusion that the invoices were valid for claiming CENVAT credit. The Tribunal rejected the Revenue's appeals, emphasizing practical substance over technicalities in documentation. Case-Laws Central Excise Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190159