https://www.taxtmi.com/caselaws?id=361489 CENVAT credit cannot be denied merely because the claimant was unregistered at the relevant time or did not produce original invoices or bills of entry, where the duty-paid character of the goods and their receipt and use in manufacture are otherwise established. The Tribunal treated these defects as technical lapses and relied on prior decisions holding that credit remains admissible when substantive eligibility is not in dispute. The order disallowing credit was set aside, and the credit claim was restored. en-us Tue, 01 May 2018 00:00:00 +0530 Fri, 08 Jun 2018 07:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361489 CENVAT credit cannot be denied merely because the claimant was unregistered at the relevant time or did not produce original invoices or bills of entry, where the duty-paid character of the goods and their receipt and use in manufacture are otherwise established. The Tribunal treated these defects as technical lapses and relied on prior decisions holding that credit remains admissible when substantive eligibility is not in dispute. The order disallowing credit was set aside, and the credit claim was restored. Case-Laws Central Excise Tue, 01 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361489