Input credit cannot be denied on mere procedural grounds

CESTAT, MUMBAI BENCH Jindal Stainless Steelway Ltd. versus Commissioner of Central Excise, Raigad ORDER NOS. A/99/2013/SMB/C-IV & S/76/2013/SMB/C-IV & APPLICATION NO. ST/S/2779 of 2012 APPEAL NO. ST/786 of 2012 DECEMBER  18, 2012 ORDER 1. The applicant is seeking waiver of pre-deposit of the impugned demands of duty, interest and penalty confirmed against them by way of the impugned order on the premise that the CENVAT credit availed by the applicant is not on the basis of proper invoice as the invoice in the name of their Panvel office. 2. Heard both sides. 3. There ...