https://www.taxtmi.com/caselaws?id=359833 The Tribunal set aside the department's denial of CENVAT Credit to the appellant due to a delay in availing credit for inputs. The Tribunal emphasized the appellant's maintenance of private records and Books of Account, finding the denial unjustified solely based on the delay. The matter was remanded to the adjudicating authority for verification of input receipt and use based on the appellant's records, with instructions to issue a fresh order within three months. The appeal was allowed for remand, granting the appellant an opportunity to substantiate their credit claim. en-us Thu, 19 Apr 2018 00:00:00 +0530 Sat, 06 Apr 2019 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359833 The Tribunal set aside the department's denial of CENVAT Credit to the appellant due to a delay in availing credit for inputs. The Tribunal emphasized the appellant's maintenance of private records and Books of Account, finding the denial unjustified solely based on the delay. The matter was remanded to the adjudicating authority for verification of input receipt and use based on the appellant's records, with instructions to issue a fresh order within three months. The appeal was allowed for remand, granting the appellant an opportunity to substantiate their credit claim. Case-Laws Central Excise Thu, 19 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359833