https://www.taxtmi.com/caselaws?id=261263 CENVAT credit could not be denied where the assessee substantiated receipt and use of inputs through invoices, transport documents, job-work challans, labour bills, purity-check records and other statutory records showing movement of goods to job workers and return of processed goods for manufacture. The supplier's duty payment and return filings during the relevant period further supported the transaction trail. Statements of third parties, relied on by the lower authorities, were not independently corroborated and did not displace the documentary evidence. On these facts, the condition of actual receipt of inputs and compliance with the credit scheme was satisfied, and denial of CENVAT credit was unsustainable. en-us Thu, 02 Jul 2015 00:00:00 +0530 Sat, 09 Jan 2016 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261263 CENVAT credit could not be denied where the assessee substantiated receipt and use of inputs through invoices, transport documents, job-work challans, labour bills, purity-check records and other statutory records showing movement of goods to job workers and return of processed goods for manufacture. The supplier's duty payment and return filings during the relevant period further supported the transaction trail. Statements of third parties, relied on by the lower authorities, were not independently corroborated and did not displace the documentary evidence. On these facts, the condition of actual receipt of inputs and compliance with the credit scheme was satisfied, and denial of CENVAT credit was unsustainable. Case-Laws Central Excise Thu, 02 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261263