https://www.taxtmi.com/caselaws?id=243855 Cenvat credit cannot be denied merely because a registered dealer was later found not to be operating from the recorded address, where the buyer acted on invoices showing excise registration particulars, entered the credit in statutory records, filed returns and paid by cheque. Rule 7 of the Cenvat Credit Rules, 2004 requires reasonable verification of the supplier's identity and address, and that requirement was treated as satisfied on these facts. In the absence of corroborative evidence that the inputs were not received or were sourced elsewhere, uncorroborated statements and a separate investigation were insufficient to displace the documentary record. The disallowance, interest and penalty were therefore unsustainable. en-us Fri, 24 Jan 2014 00:00:00 +0530 Wed, 03 Sep 2014 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243855 Cenvat credit cannot be denied merely because a registered dealer was later found not to be operating from the recorded address, where the buyer acted on invoices showing excise registration particulars, entered the credit in statutory records, filed returns and paid by cheque. Rule 7 of the Cenvat Credit Rules, 2004 requires reasonable verification of the supplier's identity and address, and that requirement was treated as satisfied on these facts. In the absence of corroborative evidence that the inputs were not received or were sourced elsewhere, uncorroborated statements and a separate investigation were insufficient to displace the documentary record. The disallowance, interest and penalty were therefore unsustainable. Case-Laws Central Excise Fri, 24 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243855