https://www.taxtmi.com/caselaws?id=337674 Entitlement to Cenvat credit depended on verification of supporting records, including attested Bill of Entry copies, invoices addressed to the warehouse, and xerox invoices. The text states that alleged defects in documents were treated as potentially procedural where receipt and consumption of inputs and capital goods were claimed, and that the adjudicating authority had power to verify originals before deciding admissibility. The impugned denial was set aside and the matter remanded for fresh scrutiny of all documents, leaving substantive credit entitlement open after verification. en-us Mon, 02 Jan 2017 00:00:00 +0530 Tue, 24 Jan 2017 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337674 Entitlement to Cenvat credit depended on verification of supporting records, including attested Bill of Entry copies, invoices addressed to the warehouse, and xerox invoices. The text states that alleged defects in documents were treated as potentially procedural where receipt and consumption of inputs and capital goods were claimed, and that the adjudicating authority had power to verify originals before deciding admissibility. The impugned denial was set aside and the matter remanded for fresh scrutiny of all documents, leaving substantive credit entitlement open after verification. Case-Laws Central Excise Mon, 02 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337674