https://www.taxtmi.com/caselaws?id=781725 Railway receipts containing the particulars required under Rule 9 of the Cenvat Credit Rules, 2004 remained valid documents for taking Cenvat credit even before issuance of the final STTG certificate, so interest for the intervening period was unsustainable. Where the railway receipts were specifically linked through annexures to a consolidated STTG, credit could not be denied merely because the STTG was not issued individually in the appellant's name. The circular was held not to warrant a hyper-technical approach when the linkage was established, and the substantive credit demand and connected penalty were set aside. en-us Wed, 12 Nov 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781725 Railway receipts containing the particulars required under Rule 9 of the Cenvat Credit Rules, 2004 remained valid documents for taking Cenvat credit even before issuance of the final STTG certificate, so interest for the intervening period was unsustainable. Where the railway receipts were specifically linked through annexures to a consolidated STTG, credit could not be denied merely because the STTG was not issued individually in the appellant's name. The circular was held not to warrant a hyper-technical approach when the linkage was established, and the substantive credit demand and connected penalty were set aside. Case-Laws Central Excise Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781725