https://www.taxtmi.com/caselaws?id=380726 CENVAT credit could not be denied merely because debit notes were later issued to the supplier for inferior quality of inputs, where the full invoiced quantity was received and used in manufacture. The adjustment of purchase price did not show that credit was wrongly taken or utilized, and Rule 14 of the CENVAT Credit Rules, 2004 permits recovery only in cases of wrongful availment or use. As receipt and consumption of the inputs were undisputed, the credit remained admissible. The denial of CENVAT credit was therefore unsustainable, and the assessee was entitled to the credit claimed. en-us Tue, 16 Apr 2019 00:00:00 +0530 Tue, 28 May 2019 07:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380726 CENVAT credit could not be denied merely because debit notes were later issued to the supplier for inferior quality of inputs, where the full invoiced quantity was received and used in manufacture. The adjustment of purchase price did not show that credit was wrongly taken or utilized, and Rule 14 of the CENVAT Credit Rules, 2004 permits recovery only in cases of wrongful availment or use. As receipt and consumption of the inputs were undisputed, the credit remained admissible. The denial of CENVAT credit was therefore unsustainable, and the assessee was entitled to the credit claimed. Case-Laws Central Excise Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380726