https://www.taxtmi.com/caselaws?id=151930 Cenvat credit may remain available where a purchaser receives inputs under invoices containing required particulars, verifies transport and tax documents, records and uses the goods in dutiable manufacture, and pays through banking channels. Supplier-level fraud allegations alone do not establish that goods were not received or justify denying credit where the purchaser has taken reasonable precautions within its control. Penal liability requires evidence of deliberate contravention, collusion, fraud, or a director's personal involvement; it does not arise merely from an upstream supplier's alleged non-compliance. en-us Wed, 26 Aug 2009 00:00:00 +0530 Wed, 19 Jun 2013 17:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151930 Cenvat credit may remain available where a purchaser receives inputs under invoices containing required particulars, verifies transport and tax documents, records and uses the goods in dutiable manufacture, and pays through banking channels. Supplier-level fraud allegations alone do not establish that goods were not received or justify denying credit where the purchaser has taken reasonable precautions within its control. Penal liability requires evidence of deliberate contravention, collusion, fraud, or a director's personal involvement; it does not arise merely from an upstream supplier's alleged non-compliance. Case-Laws Central Excise Wed, 26 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151930