https://www.taxtmi.com/caselaws?id=1813 Cenvat credit could not be denied merely because the invoices were issued by a second stage dealer where CBEC circulars recognised credit on such documents. The goods were supplied by the manufacturer to an intermediary who only consigned them onward, and the registered dealer later issued the invoice used for credit. On these facts, the circulars supported acceptance of the documents and the Revenue's objection failed, so the assessee's Cenvat credit claim was upheld. en-us Wed, 21 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1813 Cenvat credit could not be denied merely because the invoices were issued by a second stage dealer where CBEC circulars recognised credit on such documents. The goods were supplied by the manufacturer to an intermediary who only consigned them onward, and the registered dealer later issued the invoice used for credit. On these facts, the circulars supported acceptance of the documents and the Revenue's objection failed, so the assessee's Cenvat credit claim was upheld. Case-Laws Central Excise Wed, 21 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1813