https://www.taxtmi.com/caselaws?id=343838 The High Court upheld the Tribunal's decision regarding the admissibility of Cenvat Credit on inputs not received in the factory but used in the final product based on fake invoices. The Court affirmed that the appellant had taken reasonable steps to verify the authenticity of the inputs and had sufficient evidence of goods receipt. Emphasizing the appellant's bona fide actions and compliance with statutory requirements, the Court dismissed the Department's appeal, aligning with previous judgments that buyers can rely on supplier invoices for excise duty payment without further verification. en-us Tue, 30 May 2017 00:00:00 +0530 Thu, 01 Jun 2017 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343838 The High Court upheld the Tribunal's decision regarding the admissibility of Cenvat Credit on inputs not received in the factory but used in the final product based on fake invoices. The Court affirmed that the appellant had taken reasonable steps to verify the authenticity of the inputs and had sufficient evidence of goods receipt. Emphasizing the appellant's bona fide actions and compliance with statutory requirements, the Court dismissed the Department's appeal, aligning with previous judgments that buyers can rely on supplier invoices for excise duty payment without further verification. Case-Laws Central Excise Tue, 30 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343838