https://www.taxtmi.com/caselaws?id=444732 The Tribunal set aside the impugned order and allowed the appeal. It held that the lack of ISD registration was a procedural irregularity that did not disqualify the appellant from availing CENVAT credit. Additionally, the distribution of 100% credit to a single unit was permissible under the rules existing during the relevant period. The issue of the demand being time-barred was left open. en-us Thu, 19 Oct 2023 00:00:00 +0530 Fri, 20 Oct 2023 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444732 The Tribunal set aside the impugned order and allowed the appeal. It held that the lack of ISD registration was a procedural irregularity that did not disqualify the appellant from availing CENVAT credit. Additionally, the distribution of 100% credit to a single unit was permissible under the rules existing during the relevant period. The issue of the demand being time-barred was left open. Case-Laws Central Excise Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444732