https://www.taxtmi.com/caselaws?id=358359 Where reliable records established receipt and use of petroleum coke, Cenvat credit could not be denied merely because of procedural defects such as invoice endorsement issues or transportation route irregularities. The documents, including invoices, lorry receipts, consignment notes, coastal cargo records and a Chartered Accountant's certificate, were treated as sufficient proof of actual receipt and accounting of inputs. On the penalty question, Rule 15(1) required wrongful credit and utilisation, and no independent basis for penal action was shown once the demand had been dropped. The credit was upheld and the penalty was set aside. en-us Tue, 30 Jan 2018 00:00:00 +0530 Tue, 10 Apr 2018 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358359 Where reliable records established receipt and use of petroleum coke, Cenvat credit could not be denied merely because of procedural defects such as invoice endorsement issues or transportation route irregularities. The documents, including invoices, lorry receipts, consignment notes, coastal cargo records and a Chartered Accountant's certificate, were treated as sufficient proof of actual receipt and accounting of inputs. On the penalty question, Rule 15(1) required wrongful credit and utilisation, and no independent basis for penal action was shown once the demand had been dropped. The credit was upheld and the penalty was set aside. Case-Laws Central Excise Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358359