https://www.taxtmi.com/caselaws?id=210259 Cenvat credit could not be denied solely because dealer invoices were incomplete where the original refinery invoices for the same goods were produced, their authenticity was not disputed, and receipt of the goods in the factory was admitted. Rule 9 of the Cenvat Credit Rules, 2004 requires prescribed documents, but a curable documentary defect was treated as remedied by reliable contemporaneous corroboration showing the duty-paid character of the goods. On those facts, the denial of credit was unsustainable, the lower orders were set aside, and the assessee was held entitled to consequential relief. en-us Wed, 08 Jun 2011 00:00:00 +0530 Fri, 23 Nov 2012 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210259 Cenvat credit could not be denied solely because dealer invoices were incomplete where the original refinery invoices for the same goods were produced, their authenticity was not disputed, and receipt of the goods in the factory was admitted. Rule 9 of the Cenvat Credit Rules, 2004 requires prescribed documents, but a curable documentary defect was treated as remedied by reliable contemporaneous corroboration showing the duty-paid character of the goods. On those facts, the denial of credit was unsustainable, the lower orders were set aside, and the assessee was held entitled to consequential relief. Case-Laws Central Excise Wed, 08 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210259