https://www.taxtmi.com/caselaws?id=378449 The appeal was allowed in favor of the appellant, a filter manufacturing entity, in a case concerning the denial of CENVAT credit based on invalid input documents. The Judicial Member ruled in line with a precedent established by the Karnataka High Court, setting aside the impugned order that imposed a penalty and interest. The appellant's timely payment of the reduced amount and the existence of a sufficient balance in their CENVAT credit account were considered, leading to the decision in their favor. en-us Wed, 10 Apr 2019 00:00:00 +0530 Tue, 16 Apr 2019 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378449 The appeal was allowed in favor of the appellant, a filter manufacturing entity, in a case concerning the denial of CENVAT credit based on invalid input documents. The Judicial Member ruled in line with a precedent established by the Karnataka High Court, setting aside the impugned order that imposed a penalty and interest. The appellant's timely payment of the reduced amount and the existence of a sufficient balance in their CENVAT credit account were considered, leading to the decision in their favor. Case-Laws Central Excise Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378449