https://www.taxtmi.com/caselaws?id=356844 Cenvat credit cannot be denied when duty-paid inputs are received under valid excise invoices, recorded in statutory registers and returns, and supported by banking payments and transport records. Rule 9(3) of the Cenvat Credit Rules, 2004 is satisfied where the recipient can identify the supplier through prescribed documents. Mere suspicion about the supplier's infrastructure is insufficient; absent cogent evidence that the goods were not received or that the transaction was fictitious, denial of credit and related penalty are unsustainable. en-us Sun, 25 Feb 2018 00:00:00 +0530 Wed, 14 Mar 2018 06:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356844 Cenvat credit cannot be denied when duty-paid inputs are received under valid excise invoices, recorded in statutory registers and returns, and supported by banking payments and transport records. Rule 9(3) of the Cenvat Credit Rules, 2004 is satisfied where the recipient can identify the supplier through prescribed documents. Mere suspicion about the supplier's infrastructure is insufficient; absent cogent evidence that the goods were not received or that the transaction was fictitious, denial of credit and related penalty are unsustainable. Case-Laws Central Excise Sun, 25 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356844