https://www.taxtmi.com/caselaws?id=433184 The appeal was filed against the denial of CENVAT Credit due to technical lapses in invoices. The Member (Judicial) ruled in favor of the Appellant, emphasizing that despite procedural errors, the goods were received, utilized, and duty paid. The Board Circular discouraging Show Cause Notices for minor lapses without proper inquiry was cited. The denial of credit was deemed unjustified, and the Appeal was allowed with consequential relief. The judgment highlighted the importance of substantive benefits over procedural issues and stressed the timely issuance of Show Cause Notices within the limitation period. en-us Fri, 20 Jan 2023 00:00:00 +0530 Tue, 24 Jan 2023 10:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433184 The appeal was filed against the denial of CENVAT Credit due to technical lapses in invoices. The Member (Judicial) ruled in favor of the Appellant, emphasizing that despite procedural errors, the goods were received, utilized, and duty paid. The Board Circular discouraging Show Cause Notices for minor lapses without proper inquiry was cited. The denial of credit was deemed unjustified, and the Appeal was allowed with consequential relief. The judgment highlighted the importance of substantive benefits over procedural issues and stressed the timely issuance of Show Cause Notices within the limitation period. Case-Laws Central Excise Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433184