CENVAT Credit Denial Unjustified: Credit Documented in ER-1 Returns Valid Despite SAP Input Account Issues.

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....CENVAT Credit - mere non-maintenance of input account in SAP (the accounting software) cannot be the basis to deny the credit and rnore so as credit availed is reflected in the ER-1 returns. As the use of inputs in manufacture of pre-series cars is not in dispute - Credit allowed.....