https://www.taxtmi.com/caselaws?id=365974 The Tribunal ruled in favor of the appellant, allowing them to take cenvat credit despite a discrepancy in the bills of entry related to the PAN number of the Director. As the goods received were the same for which duty was demanded, the Tribunal emphasized receipt of goods in the factory over the PAN number discrepancy. Consequently, no duty liability remained, leading to no penalty being imposed on the appellants. en-us Mon, 06 Aug 2018 00:00:00 +0530 Tue, 28 Aug 2018 08:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365974 The Tribunal ruled in favor of the appellant, allowing them to take cenvat credit despite a discrepancy in the bills of entry related to the PAN number of the Director. As the goods received were the same for which duty was demanded, the Tribunal emphasized receipt of goods in the factory over the PAN number discrepancy. Consequently, no duty liability remained, leading to no penalty being imposed on the appellants. Case-Laws Central Excise Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365974