https://www.taxtmi.com/caselaws?id=424900 The Tribunal ruled in favor of the appellant, holding that the denial of Cenvat credit based on Xerox copies of purchase invoices was unjustified. The Tribunal emphasized that procedural lapses, such as using photocopies, should not hinder legitimate credit claims when all other criteria are met. The decision underscored the importance of focusing on the substance of the transaction rather than procedural technicalities when assessing credit claims. en-us Mon, 13 Jun 2022 00:00:00 +0530 Tue, 12 Jul 2022 09:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424900 The Tribunal ruled in favor of the appellant, holding that the denial of Cenvat credit based on Xerox copies of purchase invoices was unjustified. The Tribunal emphasized that procedural lapses, such as using photocopies, should not hinder legitimate credit claims when all other criteria are met. The decision underscored the importance of focusing on the substance of the transaction rather than procedural technicalities when assessing credit claims. Case-Laws Central Excise Mon, 13 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424900