https://www.taxtmi.com/caselaws?id=259113 Cenvat credit cannot be denied merely because the first-stage dealer is alleged to be non-existent or the transactions are suspected to be only on paper, where the recipient produces duty-paid invoices, RG-23 entries and weightment slips evidencing receipt of goods. Rule 9(3) requires reasonable verification of the supplier's identity and address, but once contemporaneous records are furnished, the burden shifts to the Revenue to prove non-receipt with cogent evidence. In the absence of any investigation at the manufacturer-supplier or transporter level, mere suspicion about the dealer's premises or godown was insufficient. The demand, interest and penalty were set aside. en-us Fri, 27 Feb 2015 00:00:00 +0530 Thu, 31 Dec 2015 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259113 Cenvat credit cannot be denied merely because the first-stage dealer is alleged to be non-existent or the transactions are suspected to be only on paper, where the recipient produces duty-paid invoices, RG-23 entries and weightment slips evidencing receipt of goods. Rule 9(3) requires reasonable verification of the supplier's identity and address, but once contemporaneous records are furnished, the burden shifts to the Revenue to prove non-receipt with cogent evidence. In the absence of any investigation at the manufacturer-supplier or transporter level, mere suspicion about the dealer's premises or godown was insufficient. The demand, interest and penalty were set aside. Case-Laws Central Excise Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259113