https://www.taxtmi.com/caselaws?id=245981 CENVAT credit on inputs received free of cost from customers remains available where the inputs are received in the factory and duty has been paid on them. The reference in Rule 57AE(3) to recording the person from whom inputs are purchased was treated as a procedural record-keeping requirement, not a substantive condition for credit. Entitlement to credit was traced to Rule 57AB and the CENVAT credit scheme, under which credit follows duty-paid inputs used in the manufacturing process. Accordingly, credit cannot be denied solely because the manufacturer did not purchase or own the inputs before receipt. en-us Wed, 19 Mar 2014 00:00:00 +0530 Sun, 13 Apr 2014 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245981 CENVAT credit on inputs received free of cost from customers remains available where the inputs are received in the factory and duty has been paid on them. The reference in Rule 57AE(3) to recording the person from whom inputs are purchased was treated as a procedural record-keeping requirement, not a substantive condition for credit. Entitlement to credit was traced to Rule 57AB and the CENVAT credit scheme, under which credit follows duty-paid inputs used in the manufacturing process. Accordingly, credit cannot be denied solely because the manufacturer did not purchase or own the inputs before receipt. Case-Laws Central Excise Wed, 19 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245981