https://www.taxtmi.com/caselaws?id=207375 Cenvat credit requires the claimant to prove entitlement through reliable and properly supported evidence. Where the invoice date and other particulars in the record did not consistently match, a plea of clerical error was rejected, and the supporting paper was found unauthenticated because it lacked endorsement by the Range Superintendent. Mere cross-references between documents were insufficient to establish the claim. In the absence of compliance with the prescribed procedure for loss or substitution of supporting documents, the credit claim could not be sustained. The denial of cenvat credit was therefore upheld. en-us Thu, 01 Sep 2011 00:00:00 +0530 Sat, 10 Dec 2011 01:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207375 Cenvat credit requires the claimant to prove entitlement through reliable and properly supported evidence. Where the invoice date and other particulars in the record did not consistently match, a plea of clerical error was rejected, and the supporting paper was found unauthenticated because it lacked endorsement by the Range Superintendent. Mere cross-references between documents were insufficient to establish the claim. In the absence of compliance with the prescribed procedure for loss or substitution of supporting documents, the credit claim could not be sustained. The denial of cenvat credit was therefore upheld. Case-Laws Central Excise Thu, 01 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207375