https://www.taxtmi.com/caselaws?id=437527 The tribunal allowed the appeal, holding that the appellant can avail Cenvat credit based on GAR-7 challan. The demand was deemed unsustainable on both merit and limitation grounds. The tribunal emphasized that procedural lapses, such as not obtaining ISD registration, do not invalidate the entitlement to Cenvat credit. The absence of allegations of fraud, willful misstatement, or suppression of facts in the show cause notice or impugned order was noted. The dropping of the demand on limitation by the adjudicating authority was deemed final, leading to the appeal's success. en-us Tue, 02 May 2023 00:00:00 +0530 Tue, 09 May 2023 08:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437527 The tribunal allowed the appeal, holding that the appellant can avail Cenvat credit based on GAR-7 challan. The demand was deemed unsustainable on both merit and limitation grounds. The tribunal emphasized that procedural lapses, such as not obtaining ISD registration, do not invalidate the entitlement to Cenvat credit. The absence of allegations of fraud, willful misstatement, or suppression of facts in the show cause notice or impugned order was noted. The dropping of the demand on limitation by the adjudicating authority was deemed final, leading to the appeal's success. Case-Laws Central Excise Tue, 02 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437527