2013 (10) TMI 266

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..... has been filed against OIA No. CCEA-SRT-II/SSP-327/u/s 35A(3)(Final Order), dt.22.03.2013. The issue involved is whether CENVAT Credit availed by the appellant on the basis of debit note issued in favour of a person other than the appellant is eligible or otherwise. 2. Shri S.P. Sheth, (Adv.) appearing on behalf of the appellant argued that the credit taking document was not properly endorsed wh .....

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..... 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. 5. Appellant has, therefore, made out a .....

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