https://www.taxtmi.com/caselaws?id=248334 Cenvat credit on duty-paid rejected goods received back and re-cleared was held admissible where receipt was supported by records and a buyer's certificate; the absence of transportation evidence alone was not enough to deny credit once substantive receipt was established under Rule 16 of the Central Excise Rules. Demand on suo motu credit taken on supplementary invoices was held time-barred because the relevant entries were already reflected in statutory records and returns, with no concealment or mala fide shown. The assessee obtained relief on both the credit and limitation issues. en-us Mon, 05 May 2014 00:00:00 +0530 Fri, 19 Jun 2015 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248334 Cenvat credit on duty-paid rejected goods received back and re-cleared was held admissible where receipt was supported by records and a buyer's certificate; the absence of transportation evidence alone was not enough to deny credit once substantive receipt was established under Rule 16 of the Central Excise Rules. Demand on suo motu credit taken on supplementary invoices was held time-barred because the relevant entries were already reflected in statutory records and returns, with no concealment or mala fide shown. The assessee obtained relief on both the credit and limitation issues. Case-Laws Central Excise Mon, 05 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248334