Cenvat credit can be availed on the basis of TR-6 challan–HC

CA Urvashi Porwal Brief of the Case In the case of CCE V/s M/s. Essel Propack Ltd. it was held that Rule 9 is a procedural aspect which cannot deny the claim of the respondents to avail of such CENVAT Credit which they are, otherwise, admittedly, entitled to and hence CENVAT credit is allowed on the basis of TR-6 challan. Brief Facts In the present case, the assessee during the period prior to 16/06/2005 has availed CENVAT credit on the basis of TR6 Challan. The Revenue disallowed the same by alleging that TR-6 challan is not the document prescribed under Rule 9 of the CENVAT Rules and hence C...