https://www.taxtmi.com/caselaws?id=412852 The Tribunal allowed the appeal by remanding the matter to the adjudicating authority for reevaluation. The denial of Cenvat credit based on the bill of entry being in the Head Office's name was deemed unjustified, emphasizing the need to establish the receipt and utilization of goods in the appellant's factory. The Tribunal highlighted the authority's duty to independently verify documents and ensure proper scrutiny before denying credit. The issue of limitation was left open for further review. en-us Mon, 20 Sep 2021 00:00:00 +0530 Wed, 29 Sep 2021 11:03:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412852 The Tribunal allowed the appeal by remanding the matter to the adjudicating authority for reevaluation. The denial of Cenvat credit based on the bill of entry being in the Head Office's name was deemed unjustified, emphasizing the need to establish the receipt and utilization of goods in the appellant's factory. The Tribunal highlighted the authority's duty to independently verify documents and ensure proper scrutiny before denying credit. The issue of limitation was left open for further review. Case-Laws Central Excise Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412852