https://www.taxtmi.com/caselaws?id=344346 The Tribunal allowed the appeal, setting aside the adverse ruling by the Commissioner (Appeals). It held that the appellant's actions aligned with legal procedures, emphasizing that minor procedural lapses should not bar the entitlement to CENVAT Credit. The decision underscored the significance of adherence to substantive requirements over procedural technicalities, ultimately ruling in favor of the appellant based on established legal principles and precedents. en-us Wed, 15 Mar 2017 00:00:00 +0530 Fri, 22 Sep 2017 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344346 The Tribunal allowed the appeal, setting aside the adverse ruling by the Commissioner (Appeals). It held that the appellant's actions aligned with legal procedures, emphasizing that minor procedural lapses should not bar the entitlement to CENVAT Credit. The decision underscored the significance of adherence to substantive requirements over procedural technicalities, ultimately ruling in favor of the appellant based on established legal principles and precedents. Case-Laws Central Excise Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344346