https://www.taxtmi.com/caselaws?id=456770 The CESTAT Mumbai allowed the appeal regarding recovery of irregularly availed CENVAT credit with interest and penalty. The appellant was entitled to CENVAT credit on duty-paid inputs in stock when goods became dutiable from 01.06.2006. The goods were imported and supplied by Central Warehouse with duty paid as evidenced by Bills of Entry and ER-1 returns. The Commissioner wrongly denied credit despite availability of duty-paying documents and misinterpreted the tribunal's limited remand order for document verification. The ER-1 statutory record established duty payment beyond doubt, and denial of credit on superficial grounds was unsustainable. en-us Fri, 03 Feb 2023 00:00:00 +0530 Tue, 13 Aug 2024 19:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456770 The CESTAT Mumbai allowed the appeal regarding recovery of irregularly availed CENVAT credit with interest and penalty. The appellant was entitled to CENVAT credit on duty-paid inputs in stock when goods became dutiable from 01.06.2006. The goods were imported and supplied by Central Warehouse with duty paid as evidenced by Bills of Entry and ER-1 returns. The Commissioner wrongly denied credit despite availability of duty-paying documents and misinterpreted the tribunal's limited remand order for document verification. The ER-1 statutory record established duty payment beyond doubt, and denial of credit on superficial grounds was unsustainable. Case-Laws Central Excise Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456770