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Central Excise - Highlights / Catch Notes

Home Highlights October 2012 Year 2012 This

LTU - Cenvat credit - Revenue is trying to deny a substantial ...


Revenue's Denial of Cenvat Credit Criticized for Overemphasis on Minor Procedural Defect; Calls for Focus on Substantial Benefits.

October 31, 2012

Case Laws     Central Excise     AT

LTU - Cenvat credit - Revenue is trying to deny a substantial benefit for some flimsy reason - procedural flow involved is a curable defect and credit is not deniable adopting a hyper technical approach - AT

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