https://www.taxtmi.com/caselaws?id=155653 Rule 3(4) of the Cenvat Credit Rules, 2002 applies only where credit was actually taken on inputs or capital goods cleared as such from the factory; a demand cannot rest on presumption without evidence of credit having been availed. The text also states that Cenvat credit should not be denied merely because debit notes were issued, unless there is proof of short receipt of inputs. On the facts described, the absence of evidence on both alleged credit-taking and short receipt meant the disallowances, interest, and penalty could not survive. en-us Tue, 29 Dec 2009 00:00:00 +0530 Fri, 06 Sep 2013 14:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155653 Rule 3(4) of the Cenvat Credit Rules, 2002 applies only where credit was actually taken on inputs or capital goods cleared as such from the factory; a demand cannot rest on presumption without evidence of credit having been availed. The text also states that Cenvat credit should not be denied merely because debit notes were issued, unless there is proof of short receipt of inputs. On the facts described, the absence of evidence on both alleged credit-taking and short receipt meant the disallowances, interest, and penalty could not survive. Case-Laws Central Excise Tue, 29 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155653