https://www.taxtmi.com/caselaws?id=442015 The Tribunal upheld the Commissioner (Appeals)'s decision, allowing the transfer of CENVAT credit to the respondent. The revenue's appeal was dismissed, confirming the respondent's entitlement to the credit under Rule 10 of the Cenvat Credit Rules, 2004. The judgment stressed that substantial compliance with procedural requirements sufficed, emphasizing the continuity of manufacturing activities and the lack of necessity for hyper-technical adherence to formalities. en-us Tue, 22 Aug 2023 00:00:00 +0530 Tue, 22 Aug 2023 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442015 The Tribunal upheld the Commissioner (Appeals)'s decision, allowing the transfer of CENVAT credit to the respondent. The revenue's appeal was dismissed, confirming the respondent's entitlement to the credit under Rule 10 of the Cenvat Credit Rules, 2004. The judgment stressed that substantial compliance with procedural requirements sufficed, emphasizing the continuity of manufacturing activities and the lack of necessity for hyper-technical adherence to formalities. Case-Laws Central Excise Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442015