https://www.taxtmi.com/caselaws?id=251215 Cenvat credit was denied because the invoices and source documents did not match the goods actually supplied, showing inconsistent description, pricing and commodity details. On those facts, the assessee failed to prove that it had taken the reasonable steps required under Rule 9(3) of the Cenvat Credit Rules, 2004. The plea of lack of knowledge was insufficient against the concurrent factual findings that the inputs were non-duty-paid and that the assessee had no satisfactory explanation for not verifying their true nature. Authorities' reliance on cases involving bona fide receipt of duty-paid inputs was found inapplicable on the different factual matrix. en-us Fri, 11 Oct 2013 00:00:00 +0530 Mon, 08 Sep 2014 09:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251215 Cenvat credit was denied because the invoices and source documents did not match the goods actually supplied, showing inconsistent description, pricing and commodity details. On those facts, the assessee failed to prove that it had taken the reasonable steps required under Rule 9(3) of the Cenvat Credit Rules, 2004. The plea of lack of knowledge was insufficient against the concurrent factual findings that the inputs were non-duty-paid and that the assessee had no satisfactory explanation for not verifying their true nature. Authorities' reliance on cases involving bona fide receipt of duty-paid inputs was found inapplicable on the different factual matrix. Case-Laws Central Excise Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251215