https://www.taxtmi.com/caselaws?id=755247 CESTAT Bangalore allowed the appeal regarding recovery of CENVAT credit with interest and penalty on imported Propane and Butane used for LPG clearance from warehousing premises. The tribunal held that absence of manufacturer registration at time of goods receipt does not disentitle CENVAT credit availability, citing Karnataka HC precedent that registration is not mandatory without statutory provision. Following Bombay HC and Karnataka HC rulings, once department accepts duty on final product, denial of input credit cannot be sustained. The impugned order was set aside. en-us Tue, 05 Dec 2023 00:00:00 +0530 Wed, 10 Jul 2024 08:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755247 CESTAT Bangalore allowed the appeal regarding recovery of CENVAT credit with interest and penalty on imported Propane and Butane used for LPG clearance from warehousing premises. The tribunal held that absence of manufacturer registration at time of goods receipt does not disentitle CENVAT credit availability, citing Karnataka HC precedent that registration is not mandatory without statutory provision. Following Bombay HC and Karnataka HC rulings, once department accepts duty on final product, denial of input credit cannot be sustained. The impugned order was set aside. Case-Laws Central Excise Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755247