https://www.taxtmi.com/caselaws?id=180962 The Tribunal overturned the denial of cenvat credit to M/s. Transformers & Rectifiers (India) Ltd. for wrongly availed credit on inputs. The denial was based on the discrepancy between the invoices from dealers and the actual supplier. The Tribunal held that Rule 9 of the Cenvat Credit Rules, 2004, does not require ownership of inputs for credit eligibility. As the appellant received and utilized the goods for manufacturing as per valid invoices, and there was no evidence of non-receipt or fraud, the denial of credit was deemed unjustified. The demand for central excise duty was set aside, and the appeal was successful. en-us Thu, 17 Mar 2011 00:00:00 +0530 Tue, 05 Apr 2016 11:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180962 The Tribunal overturned the denial of cenvat credit to M/s. Transformers & Rectifiers (India) Ltd. for wrongly availed credit on inputs. The denial was based on the discrepancy between the invoices from dealers and the actual supplier. The Tribunal held that Rule 9 of the Cenvat Credit Rules, 2004, does not require ownership of inputs for credit eligibility. As the appellant received and utilized the goods for manufacturing as per valid invoices, and there was no evidence of non-receipt or fraud, the denial of credit was deemed unjustified. The demand for central excise duty was set aside, and the appeal was successful. Case-Laws Central Excise Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180962