https://www.taxtmi.com/caselaws?id=220671 Cenvat credit cannot be denied merely because the input supplier allegedly failed to pay duty or lacked a proper mother invoice, where the recipient manufacturer received the goods under supporting invoices and transport documents, entered them in statutory records, paid through banking channels, and used them in the manufacture of dutiable final products. The department must rebut actual receipt of inputs or prove diversion or use of alternative raw material; a challenge to the supplier's antecedent procurement is not enough. The credit was therefore sustained, and the recipient was entitled to retain it. en-us Thu, 03 Jan 2013 00:00:00 +0530 Tue, 13 Aug 2013 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220671 Cenvat credit cannot be denied merely because the input supplier allegedly failed to pay duty or lacked a proper mother invoice, where the recipient manufacturer received the goods under supporting invoices and transport documents, entered them in statutory records, paid through banking channels, and used them in the manufacture of dutiable final products. The department must rebut actual receipt of inputs or prove diversion or use of alternative raw material; a challenge to the supplier's antecedent procurement is not enough. The credit was therefore sustained, and the recipient was entitled to retain it. Case-Laws Central Excise Thu, 03 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220671