https://www.taxtmi.com/caselaws?id=365414 Cenvat credit could not be denied merely because invoices showed delivery at the supplier's godown when the assessee produced VAT Form 26 and invoice material indicating that the goods crossed inter-State barriers and were received in the factory. The invoice endorsement alone did not prove delivery to a third party, so the credit disallowance on non-receipt grounds was unsustainable. Cenvat credit also could not be denied for alleged non-maintenance of records under Rule 9(6) where the assessee had entered the credit in its Cenvat account on the strength of invoices and no prescribed accounting manner was shown to have been violated. Both disallowances were set aside. en-us Fri, 13 Jul 2018 00:00:00 +0530 Fri, 17 Aug 2018 09:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365414 Cenvat credit could not be denied merely because invoices showed delivery at the supplier's godown when the assessee produced VAT Form 26 and invoice material indicating that the goods crossed inter-State barriers and were received in the factory. The invoice endorsement alone did not prove delivery to a third party, so the credit disallowance on non-receipt grounds was unsustainable. Cenvat credit also could not be denied for alleged non-maintenance of records under Rule 9(6) where the assessee had entered the credit in its Cenvat account on the strength of invoices and no prescribed accounting manner was shown to have been violated. Both disallowances were set aside. Case-Laws Central Excise Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365414