https://www.taxtmi.com/caselaws?id=774629 CESTAT Chennai allowed the appeal challenging denial of CENVAT credit and penalty imposition. The appellant voluntarily approached the department for registration and paid duty with interest before show cause notice issuance. The tribunal found that registration is not a condition precedent for claiming CENVAT credit, citing Karnataka HC precedent. The department's summary denial of credit without verifying invoices was untenable. Since the appellant suo-motu disclosed non-compliance and made payments, invoking extended limitation under Section 11A(1) proviso was unjustified. The SCN issued after three and a half years from appellant's intimation was deemed improper. The impugned order was set aside. en-us Fri, 11 Jul 2025 00:00:00 +0530 Fri, 11 Jul 2025 14:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774629 CESTAT Chennai allowed the appeal challenging denial of CENVAT credit and penalty imposition. The appellant voluntarily approached the department for registration and paid duty with interest before show cause notice issuance. The tribunal found that registration is not a condition precedent for claiming CENVAT credit, citing Karnataka HC precedent. The department's summary denial of credit without verifying invoices was untenable. Since the appellant suo-motu disclosed non-compliance and made payments, invoking extended limitation under Section 11A(1) proviso was unjustified. The SCN issued after three and a half years from appellant's intimation was deemed improper. The impugned order was set aside. Case-Laws Central Excise Fri, 11 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774629