2010 (8) TMI 410

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6 challans the claim of the appellant shall not be denied - the basic rule of cenvat credit is to avoid cascading effect, procedure should not be bottleneck to deny substantial right of the appellant - Right to cenvat credit in the present case not disputed. - 2168/2007-SM - 869/2010-SM(BR)(PB) - Dated:- 9-8-2010 - Shri D.N. Panda, Member (J) REPRESENTED BY : Shri Bipin Garg, Advoca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n as the basis for granting credit, proper order was passed by the Appellate Authority below to deny cenvat credit. 3. Heard both sides and perused the records. 4. There is no dispute of either side that TR 6 challan was the prescribed basis to allow cenvat credit w.e.f.16-6-05while the present case is prior to that. In absence of any other evidence prescribed by law to claim taxes paid in res .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... id and not the mistress, a lubricant, not a resistant in the administration of justice. It has been held in Sangram Singh v. Election Tribunal, Kotah - AIR 1955 SC 425 that it is procedure, something designed to facilitate justice and further its ends : not a penal enactment for punishment and penalties; not a thing designed to trip people up. Too technical a construction of sections that leaves n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X