https://www.taxtmi.com/caselaws?id=414949 CENVAT credit remains admissible where invoice errors in plant number or registration particulars are merely clerical and the eligible unit establishes receipt, accounting, payment and use of inputs through contemporaneous records. Separate registrations and accounts for different plants do not defeat credit when the goods are demonstrably received and used by the claimant unit. Extended limitation is unavailable where transactions are recorded in regular books and there is no diversion, fraud, suppression or other wrongful conduct. Consequently, credit disallowance and the related demand cannot be sustained, with consequential relief available in accordance with law. en-us Mon, 08 Nov 2021 00:00:00 +0530 Mon, 22 Nov 2021 06:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414949 CENVAT credit remains admissible where invoice errors in plant number or registration particulars are merely clerical and the eligible unit establishes receipt, accounting, payment and use of inputs through contemporaneous records. Separate registrations and accounts for different plants do not defeat credit when the goods are demonstrably received and used by the claimant unit. Extended limitation is unavailable where transactions are recorded in regular books and there is no diversion, fraud, suppression or other wrongful conduct. Consequently, credit disallowance and the related demand cannot be sustained, with consequential relief available in accordance with law. Case-Laws Central Excise Mon, 08 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414949