https://www.taxtmi.com/caselaws?id=151930 Cenvat credit cannot be denied where goods are supported by transport and tax documents, are entered in statutory records, are used in manufacture, and the department fails to show non-receipt of goods or substitution of raw material. A purchaser who verifies invoices, transport papers and payment trail is treated as having taken reasonable steps; it is not required to verify the supplier's internal duty compliance. Penalties on the company and its Director require proof of deliberate contravention, collusion or personal involvement. The note states that, on these principles, credit was admissible and penal liability could not be sustained. 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 cannot be denied where goods are supported by transport and tax documents, are entered in statutory records, are used in manufacture, and the department fails to show non-receipt of goods or substitution of raw material. A purchaser who verifies invoices, transport papers and payment trail is treated as having taken reasonable steps; it is not required to verify the supplier's internal duty compliance. Penalties on the company and its Director require proof of deliberate contravention, collusion or personal involvement. The note states that, on these principles, credit was admissible and penal liability could not be sustained. Case-Laws Central Excise Wed, 26 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151930