https://www.taxtmi.com/caselaws?id=377574 Cenvat credit should not be denied merely because invoice descriptions or quantities do not tally with account records if actual receipt and use of the inputs can be established by verifiable documents. Transport papers, weighment slips, production records and technical evidence may support receipt and consumption, and a mismatch alone is not decisive. Where the available record has not been properly examined, the correct course is fresh verification of actual receipt and utilisation before any final disallowance of credit. en-us Thu, 28 Mar 2019 00:00:00 +0530 Mon, 01 Apr 2019 09:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377574 Cenvat credit should not be denied merely because invoice descriptions or quantities do not tally with account records if actual receipt and use of the inputs can be established by verifiable documents. Transport papers, weighment slips, production records and technical evidence may support receipt and consumption, and a mismatch alone is not decisive. Where the available record has not been properly examined, the correct course is fresh verification of actual receipt and utilisation before any final disallowance of credit. Case-Laws Central Excise Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377574