https://www.taxtmi.com/caselaws?id=766504 CESTAT Chandigarh held that denial of CENVAT credit solely based on non-submission of STTG certificates was invalid. Following JSW Steel Ltd. precedent, the Tribunal ruled that if Rule 3 requirements are satisfied, credit cannot be denied, as Rule 9(2) read with Rule 4A permits any document containing prescribed details as proper duty paying document. The Revenue failed to establish ingredients under Section 11A(4) for invoking extended limitation period. Appeal was allowed, establishing that CENVAT credit cannot be denied merely for non-production of STTG certificates when other requirements are met. en-us Fri, 21 Feb 2025 00:00:00 +0530 Thu, 27 Feb 2025 08:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766504 CESTAT Chandigarh held that denial of CENVAT credit solely based on non-submission of STTG certificates was invalid. Following JSW Steel Ltd. precedent, the Tribunal ruled that if Rule 3 requirements are satisfied, credit cannot be denied, as Rule 9(2) read with Rule 4A permits any document containing prescribed details as proper duty paying document. The Revenue failed to establish ingredients under Section 11A(4) for invoking extended limitation period. Appeal was allowed, establishing that CENVAT credit cannot be denied merely for non-production of STTG certificates when other requirements are met. Case-Laws Central Excise Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766504