https://www.taxtmi.com/caselaws?id=418604 The High Court held that registration was not a prerequisite for claiming benefits under Notification No.5/06 or Rule 5 of CENVAT Credit Rules, 2004. The court dismissed the appeal, citing established legal principles and precedents, finding no merit in the arguments presented. The decision to reject the refund claims due to lack of registration was overturned, emphasizing that such an eligibility condition cannot be imposed through a notification without legal sanction. The appeal was ultimately dismissed, with the court affirming the ruling of the tribunal. en-us Wed, 09 Feb 2022 00:00:00 +0530 Fri, 06 May 2022 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418604 The High Court held that registration was not a prerequisite for claiming benefits under Notification No.5/06 or Rule 5 of CENVAT Credit Rules, 2004. The court dismissed the appeal, citing established legal principles and precedents, finding no merit in the arguments presented. The decision to reject the refund claims due to lack of registration was overturned, emphasizing that such an eligibility condition cannot be imposed through a notification without legal sanction. The appeal was ultimately dismissed, with the court affirming the ruling of the tribunal. Case-Laws Central Excise Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418604