https://www.taxtmi.com/caselaws?id=122179 Credit under the excise credit scheme requires proper duty paying documents and supporting evidence linking the inputs to the claimant's receipt of goods. Where the documents stand in another party's name, the claimant must prove that the goods were actually consigned to and received by it; a mere procedural irregularity is insufficient. On the facts, no material showed that the goods were supplied to the appellant, so denial of credit was justified. The penalty was nevertheless set aside as unwarranted in the circumstances. en-us Tue, 19 Dec 2006 00:00:00 +0530 Thu, 09 Aug 2012 12:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122179 Credit under the excise credit scheme requires proper duty paying documents and supporting evidence linking the inputs to the claimant's receipt of goods. Where the documents stand in another party's name, the claimant must prove that the goods were actually consigned to and received by it; a mere procedural irregularity is insufficient. On the facts, no material showed that the goods were supplied to the appellant, so denial of credit was justified. The penalty was nevertheless set aside as unwarranted in the circumstances. Case-Laws Central Excise Tue, 19 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122179