https://www.taxtmi.com/caselaws?id=77327 Cenvat credit requires proof that duty-paid inputs were actually received and that there is a clear documentary nexus between the goods and the duty-paying documents; where goods were received on challans or slips and the later invoices could not be reliably linked, the credit was disallowed and the duty demand with interest was upheld. The company's penalty under Section 11AC was sustained for wrongful availment of credit, but a separate penalty under Rule 13 was set aside because it duplicated the same default. Penalty on the Director was also set aside because no material showed personal knowledge, involvement, or intent to evade duty. en-us Tue, 29 Sep 2009 00:00:00 +0530 Tue, 07 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77327 Cenvat credit requires proof that duty-paid inputs were actually received and that there is a clear documentary nexus between the goods and the duty-paying documents; where goods were received on challans or slips and the later invoices could not be reliably linked, the credit was disallowed and the duty demand with interest was upheld. The company's penalty under Section 11AC was sustained for wrongful availment of credit, but a separate penalty under Rule 13 was set aside because it duplicated the same default. Penalty on the Director was also set aside because no material showed personal knowledge, involvement, or intent to evade duty. Case-Laws Central Excise Tue, 29 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77327