https://www.taxtmi.com/caselaws?id=339996 The Tribunal ruled in favor of the appellant, allowing the cenvat credit on inputs that were initially denied due to the lack of pre-authenticated invoices and non-maintenance of records by the dealer. The Tribunal emphasized that the absence of pre-authenticated invoices should not be a reason to deny credit, considering it a procedural lapse. Additionally, the lack of record maintenance by the dealer was not deemed a valid ground to refuse credit, especially when proper documentation and duty payment by the manufacturer were evident. The appellant's appeal was allowed, overturning the denial of credit. en-us Wed, 08 Feb 2017 00:00:00 +0530 Tue, 14 Nov 2017 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339996 The Tribunal ruled in favor of the appellant, allowing the cenvat credit on inputs that were initially denied due to the lack of pre-authenticated invoices and non-maintenance of records by the dealer. The Tribunal emphasized that the absence of pre-authenticated invoices should not be a reason to deny credit, considering it a procedural lapse. Additionally, the lack of record maintenance by the dealer was not deemed a valid ground to refuse credit, especially when proper documentation and duty payment by the manufacturer were evident. The appellant's appeal was allowed, overturning the denial of credit. Case-Laws Central Excise Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339996