https://www.taxtmi.com/caselaws?id=238036 Cenvat credit on inputs received from a second stage dealer was treated as available where the recipient proved receipt from its immediate registered supplier, payment by cheque, proper credit records, and use of the inputs in manufacture. The department's allegation that earlier invoices at the upstream level involved no actual movement of goods did not by itself defeat credit, because the recipient was not required to trace the supplier's source of procurement. Penalty on dealers was also held unsustainable for a period before the specific penal provision for dealers came into force, so the duty demand and penalties were annulled. en-us Tue, 27 Aug 2013 00:00:00 +0530 Fri, 07 Feb 2014 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238036 Cenvat credit on inputs received from a second stage dealer was treated as available where the recipient proved receipt from its immediate registered supplier, payment by cheque, proper credit records, and use of the inputs in manufacture. The department's allegation that earlier invoices at the upstream level involved no actual movement of goods did not by itself defeat credit, because the recipient was not required to trace the supplier's source of procurement. Penalty on dealers was also held unsustainable for a period before the specific penal provision for dealers came into force, so the duty demand and penalties were annulled. Case-Laws Central Excise Tue, 27 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238036