https://www.taxtmi.com/caselaws?id=343554 The appeal was successful as the Tribunal ruled in favor of the appellant, overturning the disallowance of CENVAT credit on inputs. The appellant's argument that procedural irregularities should not hinder substantial CENVAT credit benefits was upheld. Additionally, the Tribunal found that the show-cause notice issued beyond the limitation period was time-barred as the appellant had disclosed the credit availed in their returns and documents, with no intent to evade duty payment. The denial of credit based on procedural grounds was deemed unjustified, and the appeal was allowed with consequential reliefs. en-us Tue, 28 Mar 2017 00:00:00 +0530 Sat, 27 May 2017 07:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343554 The appeal was successful as the Tribunal ruled in favor of the appellant, overturning the disallowance of CENVAT credit on inputs. The appellant's argument that procedural irregularities should not hinder substantial CENVAT credit benefits was upheld. Additionally, the Tribunal found that the show-cause notice issued beyond the limitation period was time-barred as the appellant had disclosed the credit availed in their returns and documents, with no intent to evade duty payment. The denial of credit based on procedural grounds was deemed unjustified, and the appeal was allowed with consequential reliefs. Case-Laws Central Excise Tue, 28 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343554