Cenvat credit cannot be denied for curable invoice defects when corroborative duty-paid records and receipt of goods are undisputed.

Cenvat credit could not be denied solely because dealer invoices were incomplete where the original refinery invoices for the same goods were produced, their authenticity was not disputed, and receipt of the goods in the factory was admitted. Rule 9 of the Cenvat Credit Rules, 2004 requires prescribed documents, but a curable documentary defect was treated as remedied by reliable contemporaneous corroboration showing the duty-paid character of the goods. On those facts, the denial of credit was unsustainable, the lower orders were set aside, and the assessee was held entitled to consequential relief.

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Issues: Whether Cenvat credit could be denied merely because dealer invoices did not disclose all particulars, when refinery invoices for the same goods were produced and receipt of the goods in the factory was undisputed.

Analysis: Rule 9 of the Cenvat Credit Rules, 2004 requires credit to be supported by prescribed documents. The dealer invoices were incomplete as to valuation and duty element, but the assessee produced the original refinery invoices relating to the same goods. The authenticity of those invoices was not doubted, and the fact of receipt of the goods in the factory was also not in dispute. On these facts, the deficiency in the dealer invoices stood cured by the corroborative documents, and denial of credit was not justified.

Conclusion: The denial of Cenvat credit was unsustainable and the appeal succeeded in favour of the assessee.

Final Conclusion: The orders of the lower authorities were set aside and the assessee was entitled to consequential relief.

Ratio Decidendi: Where prescribed credit documents are supplemented by reliable contemporaneous records proving duty-paid character of the same goods and receipt in the factory, Cenvat credit cannot be denied for a curable documentary deficiency alone.

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