https://www.taxtmi.com/caselaws?id=757254 The CESTAT Chennai allowed the appellant's appeal, setting aside the department's rejection of the transfer of CENVAT credit from the Chrompet unit to the Appur unit for the period July to November 2007. The tribunal held that under the CENVAT scheme, there is no strict correlation required between inputs and final products, and no time limit existed for availing credit during the impugned period. In the absence of fraud or improper documents, credit could not be denied despite procedural delays in filing returns. The decision emphasized that procedural requirements should facilitate, not hinder, justice. Consequently, the appellant's request for credit transfer was upheld, and the appeal was disposed of in their favor. en-us Tue, 20 Aug 2024 00:00:00 +0530 Tue, 29 Jul 2025 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757254 The CESTAT Chennai allowed the appellant's appeal, setting aside the department's rejection of the transfer of CENVAT credit from the Chrompet unit to the Appur unit for the period July to November 2007. The tribunal held that under the CENVAT scheme, there is no strict correlation required between inputs and final products, and no time limit existed for availing credit during the impugned period. In the absence of fraud or improper documents, credit could not be denied despite procedural delays in filing returns. The decision emphasized that procedural requirements should facilitate, not hinder, justice. Consequently, the appellant's request for credit transfer was upheld, and the appeal was disposed of in their favor. Case-Laws Central Excise Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757254