2013 (10) TMI 266

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..... evailing Central Excise law makes the provisions that if there was a procedural lapse and the defects in the documents are rectifiable, the same may be got done - It is also an established law that CENVAT Credit cannot be denied merely on the basis of certain procedural lapses when the duty paid nature and its receipt in the factory and utilization in the manufacturing activity are not disputed – .....

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..... as his case that afterwards, the necessary corrections were got down in the document, therefore, credit was admissible to them. It was submitted that these submissions were made before original adjudicating authority as per Para 4.3 of the reply to the show cause notice dt.08.11.2011. He argued that if there was any rectifiable damage, the same was got done, therefore, there is no reason to deny t .....

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