https://www.taxtmi.com/caselaws?id=355306 The Tribunal allowed the appeal, ruling in favor of the appellant regarding the availment of Cenvat Credit on capital goods based on endorsed invoices. Despite objections by the Revenue on technical grounds, the Tribunal emphasized that substantive benefits should not be denied due to procedural violations. As there was no dispute regarding the receipt and nature of the goods, the Tribunal set aside the Revenue's objection and granted consequential relief to the appellant, underscoring that technical issues should not override substantive entitlements in such cases. en-us Thu, 04 Jan 2018 00:00:00 +0530 Fri, 14 Sep 2018 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355306 The Tribunal allowed the appeal, ruling in favor of the appellant regarding the availment of Cenvat Credit on capital goods based on endorsed invoices. Despite objections by the Revenue on technical grounds, the Tribunal emphasized that substantive benefits should not be denied due to procedural violations. As there was no dispute regarding the receipt and nature of the goods, the Tribunal set aside the Revenue's objection and granted consequential relief to the appellant, underscoring that technical issues should not override substantive entitlements in such cases. Case-Laws Central Excise Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355306