https://www.taxtmi.com/caselaws?id=30871 Cenvat credit could not be denied merely because the assessee lacked Central Excise registration where duty-paid inputs and their use in manufacture were established, so the substantive credit benefit was sustained despite the procedural lapse. Unregistered manufacture and clearance of excisable goods without duty payment justified confiscation of the goods and imposition of penalty, and the penalty quantum was modified upward in light of the admitted remaining duty liability after credit. en-us Mon, 24 Mar 2008 00:00:00 +0530 Wed, 01 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30871 Cenvat credit could not be denied merely because the assessee lacked Central Excise registration where duty-paid inputs and their use in manufacture were established, so the substantive credit benefit was sustained despite the procedural lapse. Unregistered manufacture and clearance of excisable goods without duty payment justified confiscation of the goods and imposition of penalty, and the penalty quantum was modified upward in light of the admitted remaining duty liability after credit. Case-Laws Central Excise Mon, 24 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30871