https://www.taxtmi.com/caselaws?id=118897 Input credit could not be denied merely because the invoices were issued by a second-stage dealer where the respondent held two registered godowns and the goods were transferred between those godowns. On the admitted facts, the movement of goods did not amount to a separate sale by the dealer to the respondent in a manner that justified disallowance of credit solely on invoice source. The denial of input credit was therefore unsustainable, and the Revenue's appeal failed. en-us Fri, 28 Oct 2005 00:00:00 +0530 Fri, 06 Jul 2012 15:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118897 Input credit could not be denied merely because the invoices were issued by a second-stage dealer where the respondent held two registered godowns and the goods were transferred between those godowns. On the admitted facts, the movement of goods did not amount to a separate sale by the dealer to the respondent in a manner that justified disallowance of credit solely on invoice source. The denial of input credit was therefore unsustainable, and the Revenue's appeal failed. Case-Laws Central Excise Fri, 28 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118897