https://www.taxtmi.com/caselaws?id=205545 The Tribunal ruled in favor of the appellants, allowing them to avail CENVAT Credit based on invoices from intermediary dealers. The Tribunal emphasized that ownership of inputs is not required, and as long as goods were received and utilized for manufacture, credit can be claimed. The appellants were listed as consignees in the original dealers' invoices, containing all necessary details per CENVAT Credit Rules. The Tribunal found the denial of credit unsustainable, setting aside the order and granting relief to the appellants. en-us Tue, 05 Apr 2011 00:00:00 +0530 Fri, 05 Aug 2011 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205545 The Tribunal ruled in favor of the appellants, allowing them to avail CENVAT Credit based on invoices from intermediary dealers. The Tribunal emphasized that ownership of inputs is not required, and as long as goods were received and utilized for manufacture, credit can be claimed. The appellants were listed as consignees in the original dealers' invoices, containing all necessary details per CENVAT Credit Rules. The Tribunal found the denial of credit unsustainable, setting aside the order and granting relief to the appellants. Case-Laws Central Excise Tue, 05 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205545