https://www.taxtmi.com/caselaws?id=360622 Cenvat credit on duty-paid inputs transferred from one unit to another cannot be denied merely because the inputs were not shown as purchased in the books. Rule 4 of the Cenvat Credit Rules, 2002 allows credit on inputs received in the factory, and entitlement depends on receipt for manufacture of final products, not on whether the inputs are described as purchased or procured. The substitution of "purchased" with "procured" by Notification No. 13/2003-CE (N.T.) was treated as clarificatory regarding record-keeping, not as a substantive restriction on credit. The assessee was therefore entitled to the credit. en-us Tue, 28 Nov 2017 00:00:00 +0530 Thu, 28 Jun 2018 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360622 Cenvat credit on duty-paid inputs transferred from one unit to another cannot be denied merely because the inputs were not shown as purchased in the books. Rule 4 of the Cenvat Credit Rules, 2002 allows credit on inputs received in the factory, and entitlement depends on receipt for manufacture of final products, not on whether the inputs are described as purchased or procured. The substitution of "purchased" with "procured" by Notification No. 13/2003-CE (N.T.) was treated as clarificatory regarding record-keeping, not as a substantive restriction on credit. The assessee was therefore entitled to the credit. Case-Laws Central Excise Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360622