https://www.taxtmi.com/caselaws?id=346253 The Court, after reviewing the case involving a dispute over CENVAT credit for capital equipment used in different areas within the same zone, upheld the Tribunal's decision in favor of the assessee, BSNL. The Court emphasized that procedural aspects, not misutilization, were at the core of the issue. It ruled that minor procedural defects should not result in denying credit, citing relevant rules and provisions. The Court dismissed the revenue's appeal, finding no merit in their arguments regarding the specific premises of equipment use, ultimately allowing the assessee to claim the CENVAT credit. en-us Fri, 30 Jun 2017 00:00:00 +0530 Fri, 05 Jan 2018 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346253 The Court, after reviewing the case involving a dispute over CENVAT credit for capital equipment used in different areas within the same zone, upheld the Tribunal's decision in favor of the assessee, BSNL. The Court emphasized that procedural aspects, not misutilization, were at the core of the issue. It ruled that minor procedural defects should not result in denying credit, citing relevant rules and provisions. The Court dismissed the revenue's appeal, finding no merit in their arguments regarding the specific premises of equipment use, ultimately allowing the assessee to claim the CENVAT credit. Case-Laws Central Excise Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346253