https://www.taxtmi.com/caselaws?id=280145 Cenvat credit could not be denied solely because inputs were received from sister concerns on stock transfer basis rather than by purchase, where the inputs were received in the factory and their duty-paid character was undisputed. Documentary proof of duty payment was also accepted, and the credit scheme did not require purchase as a mandatory condition on these facts. The Revenue's appeal therefore failed. en-us Tue, 03 Jul 2018 00:00:00 +0530 Tue, 23 Apr 2019 06:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280145 Cenvat credit could not be denied solely because inputs were received from sister concerns on stock transfer basis rather than by purchase, where the inputs were received in the factory and their duty-paid character was undisputed. Documentary proof of duty payment was also accepted, and the credit scheme did not require purchase as a mandatory condition on these facts. The Revenue's appeal therefore failed. Case-Laws Central Excise Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280145