https://www.taxtmi.com/caselaws?id=203593 For availing CENVAT credit, the recipient must take reasonable steps to verify the identity and existence of the supplier and satisfy the prescribed safeguards under the CENVAT Credit Rules. Internal alert circulars were treated as administrative communications and not as the source of statutory power, so proceedings were not invalid merely because they originated from such circulars. Because the factual basis regarding supplier existence and supporting documents was disputed, the matter was remanded for de novo adjudication, with suppression, misdeclaration and limitation left open for the adjudicating authority. en-us Mon, 24 Jan 2011 00:00:00 +0530 Mon, 06 Jun 2011 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203593 For availing CENVAT credit, the recipient must take reasonable steps to verify the identity and existence of the supplier and satisfy the prescribed safeguards under the CENVAT Credit Rules. Internal alert circulars were treated as administrative communications and not as the source of statutory power, so proceedings were not invalid merely because they originated from such circulars. Because the factual basis regarding supplier existence and supporting documents was disputed, the matter was remanded for de novo adjudication, with suppression, misdeclaration and limitation left open for the adjudicating authority. Case-Laws Central Excise Mon, 24 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203593