https://www.taxtmi.com/caselaws?id=414949 CENVAT credit is not to be denied where invoice particulars contain only clerical errors, if the inputs are shown through purchase orders, inward records, SAP documents and banking records to have been received, accounted for and used in the eligible unit. The note also states that the extended period of limitation is unavailable where there is no allegation of diversion, suppression, fraud or other wrongful conduct, and the discrepancy is merely procedural. On that basis, the demand was unsustainable, the credit disallowance was set aside, and consequential relief followed. 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 is not to be denied where invoice particulars contain only clerical errors, if the inputs are shown through purchase orders, inward records, SAP documents and banking records to have been received, accounted for and used in the eligible unit. The note also states that the extended period of limitation is unavailable where there is no allegation of diversion, suppression, fraud or other wrongful conduct, and the discrepancy is merely procedural. On that basis, the demand was unsustainable, the credit disallowance was set aside, and consequential relief followed. Case-Laws Central Excise Mon, 08 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414949