https://www.taxtmi.com/caselaws?id=419061 Cenvat credit on capital goods cannot be denied merely because doubts arise about the supplier's infrastructure or manufacturing capacity, where the recipient received the goods, paid through banking channels, and recorded them in statutory and financial records. The department must positively prove that the goods came from another source or that the recipient's records are false before denying credit. On limitation, the extended period is not available without material showing suppression, wilful misstatement, fraud, or a sham transaction by the recipient; absence of such material makes the demand time-barred. en-us Tue, 22 Feb 2022 00:00:00 +0530 Wed, 02 Mar 2022 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419061 Cenvat credit on capital goods cannot be denied merely because doubts arise about the supplier's infrastructure or manufacturing capacity, where the recipient received the goods, paid through banking channels, and recorded them in statutory and financial records. The department must positively prove that the goods came from another source or that the recipient's records are false before denying credit. On limitation, the extended period is not available without material showing suppression, wilful misstatement, fraud, or a sham transaction by the recipient; absence of such material makes the demand time-barred. Case-Laws Central Excise Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419061