https://www.taxtmi.com/caselaws?id=54054 The Tribunal allowed the appeal, setting aside the disallowance of Cenvat credit by the Commissioner. The correction made by the appellants in their accounting entries, as directed by the audit party, did not involve wrongfully availing excess credit. The Tribunal distinguished between correcting accounting errors and unlawfully claiming additional credit, emphasizing adherence to audit instructions and legal precedents in Cenvat credit matters. en-us Thu, 31 Mar 2005 00:00:00 +0530 Sat, 16 Oct 2010 16:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54054 The Tribunal allowed the appeal, setting aside the disallowance of Cenvat credit by the Commissioner. The correction made by the appellants in their accounting entries, as directed by the audit party, did not involve wrongfully availing excess credit. The Tribunal distinguished between correcting accounting errors and unlawfully claiming additional credit, emphasizing adherence to audit instructions and legal precedents in Cenvat credit matters. Case-Laws Central Excise Thu, 31 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54054