https://www.taxtmi.com/caselaws?id=381866 The Tribunal set aside the order denying CENVAT credit based on photocopies of the Bill of Entry, remanding the case for verification. It held that denial of credit solely on procedural grounds was unsustainable, emphasizing that credit should not be denied if inputs were received and used in manufacturing excisable goods. The appellant's entitlement to credit based on photocopies was affirmed, and the case was remanded for further review of input receipt and usage documents. en-us Mon, 17 Jun 2019 00:00:00 +0530 Fri, 21 Jun 2019 08:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381866 The Tribunal set aside the order denying CENVAT credit based on photocopies of the Bill of Entry, remanding the case for verification. It held that denial of credit solely on procedural grounds was unsustainable, emphasizing that credit should not be denied if inputs were received and used in manufacturing excisable goods. The appellant's entitlement to credit based on photocopies was affirmed, and the case was remanded for further review of input receipt and usage documents. Case-Laws Central Excise Mon, 17 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381866