https://www.taxtmi.com/caselaws?id=123437 Cenvat credit may not be denied where the assessee relies on valid prescribed documents, including invoices issued by a registered dealer, and the duty shown on those invoices has been paid. The Tribunal noted that Rule 9(1) permits credit on such documents and that the department could not reject the credit merely because it questioned the lower duty assessment of the input supplier. The principle applied was that jurisdictional officers for the final product manufacturer cannot dispute assessments made by officers dealing with the input supplier. On that basis, the denial of credit was held unsustainable. en-us Tue, 05 Feb 2008 00:00:00 +0530 Fri, 14 Sep 2012 10:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123437 Cenvat credit may not be denied where the assessee relies on valid prescribed documents, including invoices issued by a registered dealer, and the duty shown on those invoices has been paid. The Tribunal noted that Rule 9(1) permits credit on such documents and that the department could not reject the credit merely because it questioned the lower duty assessment of the input supplier. The principle applied was that jurisdictional officers for the final product manufacturer cannot dispute assessments made by officers dealing with the input supplier. On that basis, the denial of credit was held unsustainable. Case-Laws Central Excise Tue, 05 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123437