https://www.taxtmi.com/caselaws?id=351122 The Tribunal overturned the original authority's decision to deny Cenvat credit to an appellant for duty paid Vacuum Circuit Breakers due to coding and description mismatches between units. The Tribunal found no evidence of tampering in invoices, noted the consistent coding system, and lack of detailed descriptions. Emphasizing the importance of accurate documentation and tracking, the Tribunal allowed the appeal, stating there was no legal or factual basis for the denial of credits, and no proof of alternate sourcing or diversion of duty paid inputs. en-us Thu, 16 Nov 2017 00:00:00 +0530 Mon, 20 Nov 2017 07:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351122 The Tribunal overturned the original authority's decision to deny Cenvat credit to an appellant for duty paid Vacuum Circuit Breakers due to coding and description mismatches between units. The Tribunal found no evidence of tampering in invoices, noted the consistent coding system, and lack of detailed descriptions. Emphasizing the importance of accurate documentation and tracking, the Tribunal allowed the appeal, stating there was no legal or factual basis for the denial of credits, and no proof of alternate sourcing or diversion of duty paid inputs. Case-Laws Central Excise Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351122