https://www.taxtmi.com/caselaws?id=341912 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the disallowance of credit on inputs. Emphasizing the importance of actual receipt of goods by the manufacturer, the Tribunal held that minor discrepancies in the invoices should not prevent the manufacturer from claiming credit if the goods were received and used in the manufacturing process. The decision clarified that as long as the goods were received, duty was paid, and the manufacturer was identifiable, the credit should not be denied based on technicalities. en-us Wed, 15 Mar 2017 00:00:00 +0530 Thu, 20 Apr 2017 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341912 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the disallowance of credit on inputs. Emphasizing the importance of actual receipt of goods by the manufacturer, the Tribunal held that minor discrepancies in the invoices should not prevent the manufacturer from claiming credit if the goods were received and used in the manufacturing process. The decision clarified that as long as the goods were received, duty was paid, and the manufacturer was identifiable, the credit should not be denied based on technicalities. Case-Laws Central Excise Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341912