https://www.taxtmi.com/caselaws?id=340280 Cenvat credit is admissible where a manufacturer receives duty-paid inputs and the prescribed documents contemplated by Rule 9(2) of the Cenvat Credit Rules, 2004, and maintains the required records under Rule 9(5). Rule 9(4) is a dealer-focused compliance provision and does not create an independent bar to the manufacturer's credit entitlement merely because the goods moved through an intermediate buyer. Transit sale arrangements and minor procedural lapses, without more, do not justify denial of otherwise admissible credit when the inputs and documents are actually received and used in manufacture. en-us Wed, 15 Mar 2017 00:00:00 +0530 Mon, 25 Sep 2017 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340280 Cenvat credit is admissible where a manufacturer receives duty-paid inputs and the prescribed documents contemplated by Rule 9(2) of the Cenvat Credit Rules, 2004, and maintains the required records under Rule 9(5). Rule 9(4) is a dealer-focused compliance provision and does not create an independent bar to the manufacturer's credit entitlement merely because the goods moved through an intermediate buyer. Transit sale arrangements and minor procedural lapses, without more, do not justify denial of otherwise admissible credit when the inputs and documents are actually received and used in manufacture. Case-Laws Central Excise Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340280