https://www.taxtmi.com/caselaws?id=353570 The court dismissed the revenue's appeal, affirming the eligibility of the head office to issue documents for passing on CENVAT credit, the manufacturer's eligibility to avail and utilize CENVAT credit based on non-prescribed documents, and the sufficiency of substantial compliance with statutory requirements. The court interpreted the rules as directory, emphasizing the importance of accurate and verifiable information. No prejudice was found to the revenue, and the appeal was dismissed without costs. en-us Wed, 22 Nov 2017 00:00:00 +0530 Sat, 15 Feb 2020 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353570 The court dismissed the revenue's appeal, affirming the eligibility of the head office to issue documents for passing on CENVAT credit, the manufacturer's eligibility to avail and utilize CENVAT credit based on non-prescribed documents, and the sufficiency of substantial compliance with statutory requirements. The court interpreted the rules as directory, emphasizing the importance of accurate and verifiable information. No prejudice was found to the revenue, and the appeal was dismissed without costs. Case-Laws Central Excise Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353570