https://www.taxtmi.com/caselaws?id=387279 The Appellate Tribunal held in favor of the appellant, a manufacturer of Lead and Lead Alloy Ingots, regarding the proper availment and transfer of Cenvat credit from the head office. It ruled that discrepancies in the head office's credit should not lead to denial of credit to the appellant. The Tribunal also found no justification for denying credit based on allegations of inappropriate transfer and utilization of credit. Additionally, it deemed the show cause notice issued after a significant delay as barred by limitation and set aside the demand and penalty imposed on the appellant, providing consequential relief in the appeal. en-us Wed, 19 Jun 2019 00:00:00 +0530 Mon, 21 Oct 2019 08:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387279 The Appellate Tribunal held in favor of the appellant, a manufacturer of Lead and Lead Alloy Ingots, regarding the proper availment and transfer of Cenvat credit from the head office. It ruled that discrepancies in the head office's credit should not lead to denial of credit to the appellant. The Tribunal also found no justification for denying credit based on allegations of inappropriate transfer and utilization of credit. Additionally, it deemed the show cause notice issued after a significant delay as barred by limitation and set aside the demand and penalty imposed on the appellant, providing consequential relief in the appeal. Case-Laws Central Excise Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387279