https://www.taxtmi.com/caselaws?id=3283 Cenvat credit is not available on invoices issued by a trader who is not a manufacturer, because such invoices do not constitute valid duty paying documents for credit purposes. Where the assessee knew the supplier's status as a non-manufacturer, that knowledge negates any claim of reasonable care in verifying eligibility under the credit rules, and the documents cannot support availment of credit. The stated effect is that credit was inadmissible and its denial was upheld in favour of Revenue. en-us Tue, 09 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3283 Cenvat credit is not available on invoices issued by a trader who is not a manufacturer, because such invoices do not constitute valid duty paying documents for credit purposes. Where the assessee knew the supplier's status as a non-manufacturer, that knowledge negates any claim of reasonable care in verifying eligibility under the credit rules, and the documents cannot support availment of credit. The stated effect is that credit was inadmissible and its denial was upheld in favour of Revenue. Case-Laws Central Excise Tue, 09 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3283