https://www.taxtmi.com/caselaws?id=433054 The Tribunal allowed the appeal in favor of the Appellant, a manufacturer of high-security number plates, regarding the availment of CENVAT Credit. The Tribunal held that the denial of credit based on procedural lapses such as invoices consigned to a different address, availing credit before registration, and failure to produce acceptable documents was legally untenable. Emphasizing that registration was not a mandatory condition for claiming CENVAT credit, the Tribunal granted relief to the Appellant based on settled legal principles and precedents, overturning the previous decisions disallowing the credit. en-us Tue, 17 Jan 2023 00:00:00 +0530 Thu, 19 Jan 2023 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433054 The Tribunal allowed the appeal in favor of the Appellant, a manufacturer of high-security number plates, regarding the availment of CENVAT Credit. The Tribunal held that the denial of credit based on procedural lapses such as invoices consigned to a different address, availing credit before registration, and failure to produce acceptable documents was legally untenable. Emphasizing that registration was not a mandatory condition for claiming CENVAT credit, the Tribunal granted relief to the Appellant based on settled legal principles and precedents, overturning the previous decisions disallowing the credit. Case-Laws Central Excise Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433054