https://www.taxtmi.com/caselaws?id=291175 The Tribunal allowed the appellant's appeal, permitting the rectification of short availed Cenvat credit due to accounting errors. The matter was remanded to the Adjudicating Authority for verification, with the appellant instructed to provide supporting evidence within 60 days for review. The Tribunal held that the third proviso to Rule 4(1) of Cenvat Credit Rules, 2004, did not apply to rectification entries for short availed credits, ultimately ruling in favor of the appellant. en-us Tue, 23 Jul 2019 00:00:00 +0530 Sat, 31 Oct 2020 07:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291175 The Tribunal allowed the appellant's appeal, permitting the rectification of short availed Cenvat credit due to accounting errors. The matter was remanded to the Adjudicating Authority for verification, with the appellant instructed to provide supporting evidence within 60 days for review. The Tribunal held that the third proviso to Rule 4(1) of Cenvat Credit Rules, 2004, did not apply to rectification entries for short availed credits, ultimately ruling in favor of the appellant. Case-Laws Central Excise Tue, 23 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291175