https://www.taxtmi.com/caselaws?id=359818 Cenvat credit cannot be denied merely because invoices describe inputs as CRC sheets/strips when the assessee claims receipt and use of HR sheets/strips. The majority accepted credit because the goods were entered in the records, used in manufacture, and the allegation of non-receipt was not supported by effective investigation or other cogent evidence. A mere mismatch in invoice nomenclature, without proof that the inputs were not actually received or consumed, was insufficient to disallow credit. The contrary view treated the description discrepancy as part of a wider factual challenge, but that approach did not prevail. en-us Mon, 26 Mar 2018 00:00:00 +0530 Mon, 04 Mar 2019 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359818 Cenvat credit cannot be denied merely because invoices describe inputs as CRC sheets/strips when the assessee claims receipt and use of HR sheets/strips. The majority accepted credit because the goods were entered in the records, used in manufacture, and the allegation of non-receipt was not supported by effective investigation or other cogent evidence. A mere mismatch in invoice nomenclature, without proof that the inputs were not actually received or consumed, was insufficient to disallow credit. The contrary view treated the description discrepancy as part of a wider factual challenge, but that approach did not prevail. Case-Laws Central Excise Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359818