https://www.taxtmi.com/caselaws?id=191095 The Tribunal allowed the appellant's claim for cenvat credit, emphasizing substantive rights over procedural formalities. It supported the appellant's position regarding the endorsement on invoices and allowed the credit despite procedural lapses to reduce the cascading effect of Central Excise duty. The Show Cause proceedings initiated against the appellant were deemed time-barred, invalidating the demand. The Tribunal allowed the appeal in favor of the appellant based on their right to claim cenvat credit, absence of misuse, and time limitation on the proceedings. en-us Mon, 17 Aug 2015 00:00:00 +0530 Mon, 20 Mar 2017 20:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191095 The Tribunal allowed the appellant's claim for cenvat credit, emphasizing substantive rights over procedural formalities. It supported the appellant's position regarding the endorsement on invoices and allowed the credit despite procedural lapses to reduce the cascading effect of Central Excise duty. The Show Cause proceedings initiated against the appellant were deemed time-barred, invalidating the demand. The Tribunal allowed the appeal in favor of the appellant based on their right to claim cenvat credit, absence of misuse, and time limitation on the proceedings. Case-Laws Central Excise Mon, 17 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191095