https://www.taxtmi.com/caselaws?id=243857 Minor discrepancies between invoices and challans do not by themselves defeat CENVAT credit where receipt of duty-paid inputs in the factory and their use in manufacture are otherwise established. The text also notes that credit was denied for one disputed tranche because the supporting invoices were not produced and no contrary evidence was filed. Separately, scrap cleared without payment of duty was treated as clandestine removal, supporting the duty demand and consequential penalty. The penalty was linked to the duty liability, with statutory reduction available on timely compliance. en-us Fri, 24 Jan 2014 00:00:00 +0530 Wed, 12 Feb 2014 14:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243857 Minor discrepancies between invoices and challans do not by themselves defeat CENVAT credit where receipt of duty-paid inputs in the factory and their use in manufacture are otherwise established. The text also notes that credit was denied for one disputed tranche because the supporting invoices were not produced and no contrary evidence was filed. Separately, scrap cleared without payment of duty was treated as clandestine removal, supporting the duty demand and consequential penalty. The penalty was linked to the duty liability, with statutory reduction available on timely compliance. Case-Laws Central Excise Fri, 24 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243857