https://www.taxtmi.com/caselaws?id=391592 The Tribunal upheld the Commissioner (Appeals) order, affirming the validity of claiming Cenvat Credit based on endorsed invoices. It emphasized that procedural grounds should not impede substantive justice, especially when there is no dispute over receiving and using materials for manufacturing final products. The decision rested on the acknowledgment that Rule 9 did not prohibit the use of endorsed invoices for claiming credit, aligning with past decisions and legislative intent. en-us Wed, 08 Jan 2020 00:00:00 +0530 Mon, 03 Feb 2020 10:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391592 The Tribunal upheld the Commissioner (Appeals) order, affirming the validity of claiming Cenvat Credit based on endorsed invoices. It emphasized that procedural grounds should not impede substantive justice, especially when there is no dispute over receiving and using materials for manufacturing final products. The decision rested on the acknowledgment that Rule 9 did not prohibit the use of endorsed invoices for claiming credit, aligning with past decisions and legislative intent. Case-Laws Central Excise Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391592