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Case Law Details

Case Name : India Cements Limited Vs Commissioner of Central Tax, Tirupati-GST (CESTAT Hyderabad)
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India Cements Limited Vs Commissioner of Central Tax, Tirupati-GST (CESTAT Hyderabad)

CESTAT Hyderabad held that rule 7 of Cenvat Credit Rules, 2004 (CCR 2004) is just a procedure and procedural lapse cannot be ground to deny the substantial benefit of Cenvat Credit.

Facts- M/s. India Cements Limited and all its units, the appellants herein are engaged in the manufacture of cement and clinker. During the course of audit of the accounts of appellants conducted in December 2

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