CENVAT Credit - mere non-maintenance of input account in SAP ...
Case Laws Central Excise
May 17, 2019
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.
View Source