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Central Excise - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

CENVAT credit - denial for want of duty paying documents - The ...


CENVAT Credit Denied for Missing Duty-Paying Documents; Procedural Lapse Shouldn't Hinder Justice, Only Aid It.

February 3, 2020

Case Laws     Central Excise     AT

CENVAT credit - denial for want of duty paying documents - The allegation of the show cause notice are pointing merely a procedural lapse - Procedural law is not to be a tyrant but a servant, not an obstruction but an aid to justice.

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