CENVAT Credit Can't Be Denied Merely On Non-Submission Of User Test Certificate: Madras High Court

The Madras High Court held that CENVAT credit cannot be denied merely on the non-submission of a user test certificate. The court stated that while a user test certificate might be a procedural requirement, the substantive eligibility for CENVAT credit depends on whether the inputs or input services were used in or in relation to the manufacture of excisable goods or the provision of taxable output services. Non-submission of a document alone should not lead to denial if the underlying eligibility is established.