https://www.taxtmi.com/caselaws?id=76848 Cenvat credit is admissible when supported by valid duty paying documents, and the buyer of inputs is not required to verify whether the supplier's supplier correctly paid duty. Any reduction or denial of credit must flow from a consequential finding in proceedings against the supplier showing that duty was not correctly paid. Where the original assessment of the inputs is not varied and the duty documents themselves are undisputed, an internal irregularity in the supplier chain does not justify denial of credit. On that basis, the demand, interest, and penalty could not be sustained. en-us Mon, 17 Aug 2009 00:00:00 +0530 Fri, 23 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76848 Cenvat credit is admissible when supported by valid duty paying documents, and the buyer of inputs is not required to verify whether the supplier's supplier correctly paid duty. Any reduction or denial of credit must flow from a consequential finding in proceedings against the supplier showing that duty was not correctly paid. Where the original assessment of the inputs is not varied and the duty documents themselves are undisputed, an internal irregularity in the supplier chain does not justify denial of credit. On that basis, the demand, interest, and penalty could not be sustained. Case-Laws Central Excise Mon, 17 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76848