https://www.taxtmi.com/forum/issue?id=106473 Cenvat credit may be allowed despite an invoice at the head office address if the assessee proves receipt and consumption of inputs at the factory with contemporaneous documents such as material receipt notes, transport documents, inward gate register entries and accounting records; the evidentiary onus lies on the assessee and the adjudicating officer retains discretion to deny credit, with heightened scrutiny where multiple or related units exist. en-us Thu, 30 Jan 2014 15:04:03 +0530 Thu, 23 Jan 2025 15:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106473 Cenvat credit may be allowed despite an invoice at the head office address if the assessee proves receipt and consumption of inputs at the factory with contemporaneous documents such as material receipt notes, transport documents, inward gate register entries and accounting records; the evidentiary onus lies on the assessee and the adjudicating officer retains discretion to deny credit, with heightened scrutiny where multiple or related units exist. Discussion-Forum Central Excise Thu, 30 Jan 2014 15:04:03 +0530 https://www.taxtmi.com/forum/issue?id=106473