https://www.taxtmi.com/caselaws?id=123603 Cenvat credit taken on duty-paying documents was treated as admissible where the assessee received goods through a registered dealer and showed that the precautions required under Rule 7(2) of the Cenvat Credit Rules, 2002 had been taken. The alleged fake or fictitious nature of the supplier's identity and address was not, by itself, enough to deny credit when the transaction was supported by the available evidence, including a bank certificate. On that basis, the credit was held to be in order and consequential relief followed. en-us Fri, 27 Apr 2007 00:00:00 +0530 Tue, 18 Sep 2012 13:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123603 Cenvat credit taken on duty-paying documents was treated as admissible where the assessee received goods through a registered dealer and showed that the precautions required under Rule 7(2) of the Cenvat Credit Rules, 2002 had been taken. The alleged fake or fictitious nature of the supplier's identity and address was not, by itself, enough to deny credit when the transaction was supported by the available evidence, including a bank certificate. On that basis, the credit was held to be in order and consequential relief followed. Case-Laws Central Excise Fri, 27 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123603