https://www.taxtmi.com/caselaws?id=364218 Cenvat credit on countervailing duty paid inputs cannot be denied merely because the transaction records are incomplete or the units were unregistered, where the record otherwise shows that duty was actually suffered and the imported input was received and used in manufacture. The Delhi HC distinguished cases involving only technical non-compliance and held that formal defects cannot override substantive evidence supporting credit. On the facts, the proprietor's control over the connected concerns and the documentary trail for the imported PVC resin were sufficient to support credit to the extent shown on record, and the denial was set aside. en-us Tue, 17 Jul 2018 00:00:00 +0530 Tue, 27 May 2025 13:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364218 Cenvat credit on countervailing duty paid inputs cannot be denied merely because the transaction records are incomplete or the units were unregistered, where the record otherwise shows that duty was actually suffered and the imported input was received and used in manufacture. The Delhi HC distinguished cases involving only technical non-compliance and held that formal defects cannot override substantive evidence supporting credit. On the facts, the proprietor's control over the connected concerns and the documentary trail for the imported PVC resin were sufficient to support credit to the extent shown on record, and the denial was set aside. Case-Laws Central Excise Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364218