https://www.taxtmi.com/caselaws?id=357667 AED (GSI) Cenvat credit on sugar procured through dealers was held admissible because the retrospective amendment to Rule 3 of the Cenvat Credit Rules, 2004 recognised such credit, and the dealer and supplementary invoices had to be read with Rule 11 of the Central Excise Rules, 2002. The absence of original manufacturer invoices with the assessee was not enough to deny credit where dealer invoices referred to the manufacturer's invoices and there was no material to show that the duty was unpaid or the claim was sham. The penalty was therefore not sustainable. en-us Thu, 30 Nov 2017 00:00:00 +0530 Mon, 04 Mar 2019 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357667 AED (GSI) Cenvat credit on sugar procured through dealers was held admissible because the retrospective amendment to Rule 3 of the Cenvat Credit Rules, 2004 recognised such credit, and the dealer and supplementary invoices had to be read with Rule 11 of the Central Excise Rules, 2002. The absence of original manufacturer invoices with the assessee was not enough to deny credit where dealer invoices referred to the manufacturer's invoices and there was no material to show that the duty was unpaid or the claim was sham. The penalty was therefore not sustainable. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357667