Tribunal Rules Procedural Lapses Don't Bar CENVAT Credit if Records Accessible for Revenue Verification; Supports Assessee's Claim.

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....CENVAT credit - duty paying documents - the irregularity, if at all, was procedural and when it was further found that the records were available for the Revenue to verify the correctness, the Tribunal, rightly did not disentitle the assessee from the entire Cenvat credit availed for payment of duty - AT....