https://www.taxtmi.com/forum/issue?id=110921 GRN is not listed among the prescribed documents in the CENVAT Credit Rules, 2004 and is therefore not mandatory for claiming CENVAT credit. Rule 9 does not include GRN. Absence of non-prescribed documents such as GRN cannot be treated as conclusive evidence of non-receipt where invoices, inputs and CENVAT credit are recorded in statutory books and manufacturing facts demonstrate use of the inputs. en-us Sat, 17 Sep 2016 21:04:09 +0530 Thu, 23 Jan 2025 15:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110921 GRN is not listed among the prescribed documents in the CENVAT Credit Rules, 2004 and is therefore not mandatory for claiming CENVAT credit. Rule 9 does not include GRN. Absence of non-prescribed documents such as GRN cannot be treated as conclusive evidence of non-receipt where invoices, inputs and CENVAT credit are recorded in statutory books and manufacturing facts demonstrate use of the inputs. Discussion-Forum Indian Laws Sat, 17 Sep 2016 21:04:09 +0530 https://www.taxtmi.com/forum/issue?id=110921