https://www.taxtmi.com/caselaws?id=355381 Cenvat credit is admissible only where the claimant proves receipt, use and documentary compliance for eligible inputs or capital goods. Steel items used to fabricate molasses tanks do not qualify merely because the finished tanks may be treated as capital goods; the inputs must satisfy their own eligibility under the credit scheme. Invoices standing in the name of a head office or another unit also do not support credit unless the claimant produces reliable evidence of receipt, utilisation and non-availment of credit at the other unit. A Chartered Accountant's certificate alone is insufficient without supporting proof. en-us Fri, 29 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 09:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355381 Cenvat credit is admissible only where the claimant proves receipt, use and documentary compliance for eligible inputs or capital goods. Steel items used to fabricate molasses tanks do not qualify merely because the finished tanks may be treated as capital goods; the inputs must satisfy their own eligibility under the credit scheme. Invoices standing in the name of a head office or another unit also do not support credit unless the claimant produces reliable evidence of receipt, utilisation and non-availment of credit at the other unit. A Chartered Accountant's certificate alone is insufficient without supporting proof. Case-Laws Central Excise Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355381