https://www.taxtmi.com/caselaws?id=352110 The Tribunal set aside the order disallowing CENVAT credit of Rs. 35,72,402, emphasizing the importance of Octroi receipts provided by the appellant as crucial evidence for goods transfer. The Tribunal noted discrepancies in goods description did not invalidate the credit claim, as long as goods received aligned with invoiced items. Lack of direct manufacturing activity by the appellant did not preclude them from claiming credit if job worker processed goods were cleared duty. The case was remanded for reconsideration, stressing the need for acceptance and verification of essential evidence, including Octroi receipts, for a well-informed decision. en-us Fri, 17 Nov 2017 00:00:00 +0530 Wed, 20 Dec 2017 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352110 The Tribunal set aside the order disallowing CENVAT credit of Rs. 35,72,402, emphasizing the importance of Octroi receipts provided by the appellant as crucial evidence for goods transfer. The Tribunal noted discrepancies in goods description did not invalidate the credit claim, as long as goods received aligned with invoiced items. Lack of direct manufacturing activity by the appellant did not preclude them from claiming credit if job worker processed goods were cleared duty. The case was remanded for reconsideration, stressing the need for acceptance and verification of essential evidence, including Octroi receipts, for a well-informed decision. Case-Laws Central Excise Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352110