https://www.taxtmi.com/caselaws?id=125709 Cenvat credit was available on duty-paid inputs received in the factory, and it could not be denied merely because the goods came by stock transfer from another unit rather than by purchase. The applicable credit rules treated receipt of inputs and satisfaction of the statutory record-keeping conditions as the material requirements, while the reference to the person from whom goods were purchased did not make purchase a separate eligibility condition. On that basis, credit remained admissible where the inputs were duty-paid and otherwise met the rule requirements. en-us Wed, 10 Dec 2008 00:00:00 +0530 Sat, 05 Aug 2017 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125709 Cenvat credit was available on duty-paid inputs received in the factory, and it could not be denied merely because the goods came by stock transfer from another unit rather than by purchase. The applicable credit rules treated receipt of inputs and satisfaction of the statutory record-keeping conditions as the material requirements, while the reference to the person from whom goods were purchased did not make purchase a separate eligibility condition. On that basis, credit remained admissible where the inputs were duty-paid and otherwise met the rule requirements. Case-Laws Central Excise Wed, 10 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125709