CENVAT Credit Denial Overturned: Description Change from Wire Rods to Steel Rods/Rounds Deemed Insufficient for Rejection.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Denial of CENVAT Credit - Merely because the description of wire rods was changed in some cases to steel rods or steel rounds, which is an alternative description of the wire rods, the Revenue cannot deny the credit to the appellant - AT....