https://www.taxtmi.com/caselaws?id=414876 Transitional Cenvat credit was treated as available where the declared stock had already been verified pursuant to remand directions. The verification report recorded only a limited discrepancy, which was subsequently reversed by the assessee, and the procedural requirement was regarded as satisfied once the stock declaration was properly checked. Further insistence on examining all records was held unwarranted because the appellate authority had gone beyond the scope of the earlier remand. On that basis, credit could not be denied merely for procedural objections after verification of the declared stock. en-us Thu, 18 Nov 2021 00:00:00 +0530 Fri, 19 Nov 2021 09:18:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414876 Transitional Cenvat credit was treated as available where the declared stock had already been verified pursuant to remand directions. The verification report recorded only a limited discrepancy, which was subsequently reversed by the assessee, and the procedural requirement was regarded as satisfied once the stock declaration was properly checked. Further insistence on examining all records was held unwarranted because the appellate authority had gone beyond the scope of the earlier remand. On that basis, credit could not be denied merely for procedural objections after verification of the declared stock. Case-Laws Central Excise Thu, 18 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414876