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    <title>CENVAT Credit Denial Overturned: Single Factory&#039;s Credit Taken at Office Deemed Technical Lapse, Not Justified.</title>
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    <description>CENVAT credit - ISD - Since the appellant has only one factory and the credit was availed on the registered office and not at the factory is only technical lapse and the cenvat credit cannot be denied for technical infractions. - AT</description>
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      <description>CENVAT credit - ISD - Since the appellant has only one factory and the credit was availed on the registered office and not at the factory is only technical lapse and the cenvat credit cannot be denied for technical infractions. - AT</description>
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