https://www.taxtmi.com/caselaws?id=280062 Cenvat credit on capital goods cannot be denied merely because the supplier is alleged not to have manufactured the goods, where the assessee received the machinery under valid duty-paid central excise invoices and the duty shown in those documents had been paid. Rule 7(1) of the Cenvat Credit Rules, 2002 permits credit on the basis of duty-paying documents issued by a manufacturer, and no finding showed that the assessee claimed credit beyond the duty actually reflected in the invoices. On that factual basis, the denial of credit was not sustainable, and the assessee was entitled to avail the credit. en-us Tue, 10 Jul 2018 00:00:00 +0530 Fri, 19 Apr 2019 05:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280062 Cenvat credit on capital goods cannot be denied merely because the supplier is alleged not to have manufactured the goods, where the assessee received the machinery under valid duty-paid central excise invoices and the duty shown in those documents had been paid. Rule 7(1) of the Cenvat Credit Rules, 2002 permits credit on the basis of duty-paying documents issued by a manufacturer, and no finding showed that the assessee claimed credit beyond the duty actually reflected in the invoices. On that factual basis, the denial of credit was not sustainable, and the assessee was entitled to avail the credit. Case-Laws Central Excise Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280062