https://www.taxtmi.com/caselaws?id=348557 Cenvat credit cannot be denied merely because the vehicle numbers in invoices are incorrect if there is no corroborative evidence that the inputs were not received. The manufacturing and clearance of final products on payment of duty supported the inference that inputs were received and used, and the Revenue produced no material showing any alternative source of procurement or non-receipt from the registered dealers. On those facts, disallowance of credit, demand, and penalties were not sustainable, and the impugned order was set aside with consequential relief. en-us Fri, 07 Jul 2017 00:00:00 +0530 Mon, 25 Sep 2017 07:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348557 Cenvat credit cannot be denied merely because the vehicle numbers in invoices are incorrect if there is no corroborative evidence that the inputs were not received. The manufacturing and clearance of final products on payment of duty supported the inference that inputs were received and used, and the Revenue produced no material showing any alternative source of procurement or non-receipt from the registered dealers. On those facts, disallowance of credit, demand, and penalties were not sustainable, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348557