https://www.taxtmi.com/caselaws?id=126405 An invoice issued by a second stage dealer remains a valid document for Cenvat credit under Rule 7(1) of the Cenvat Credit Rules, 2002. Credit cannot be denied merely because the invoice names another dealer as customer, where the inputs were received directly in the claimant's premises and the goods were duty paid. Once the factual correlation between the received inputs and the dealer's invoices is established, the disallowance is unsustainable and the credit demand and penalty cannot stand. en-us Tue, 26 May 2009 00:00:00 +0530 Mon, 31 Jul 2017 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126405 An invoice issued by a second stage dealer remains a valid document for Cenvat credit under Rule 7(1) of the Cenvat Credit Rules, 2002. Credit cannot be denied merely because the invoice names another dealer as customer, where the inputs were received directly in the claimant's premises and the goods were duty paid. Once the factual correlation between the received inputs and the dealer's invoices is established, the disallowance is unsustainable and the credit demand and penalty cannot stand. Case-Laws Central Excise Tue, 26 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126405