2018 (2) TMI 701

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....Commissioner  (D.R.) Per Ms. Archana Wadhwa A very short issue is involved in the present appeal.  The appellants who is engaged in the manufacture of detergent cake and detergent powder in their factory located in Delhi, surrendered their licence on 18.12.2009, as they shifted their manufacturing unit to Shahibabad.  Vide their application dated 08.09.2010, they requested their j....

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....al adjudicating authority, however, did not impose any penalty.  The said order was upheld by the Commissioner (Appeals).  Hence, the present appeal. 4. The contention of the appellant is that their Delhi unit was entitled to avail the said credit of around Rs. 26.11 lakhs even prior to their registration and the Cenvat Credit  Rules allow   them to take the credit and to....

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....sfer the credit should not be denied on such hyper technical grounds.  It is well settled law that substantive benefit should not be denied on the ground  of procedural and technical violations, if an assessee is otherwise entitled to the same. As such the question to be seen is as to whether the said credit was otherwise available to the assessee prior to their registration and belongs....