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2018 (2) TMI 701 - AT - Central ExciseTransfer of accumulated CENVAT credit to other unit - denial on the ground that the same was availed by them after surrender of their registration - Held that: - if the said credit was available to the appellant prior to their registration, the fact of surrendering of licence should not be adopted and the appellant request to transfer the credit should not be denied on such hyper technical grounds. It is well settled law that substantive benefit should not be denied on the ground of procedural and technical violations, if an assessee is otherwise entitled to the same. Inasmuch as the impugned orders have not verified the above fact, it is fit to set aside the impugned order and remand the same for verification of the above issue - appeal allowed by way of remand.
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