https://www.taxtmi.com/caselaws?id=31054 Cenvat credit could not be denied merely because the goods were supplied through a registered unit of the same company and that unit was not the actual manufacturer, where the goods were made on job work basis and duty had already been paid. The recipient units' failure to verify the manufacturer's identity or take further precautions was not treated as fatal in the peculiar facts. As there was no dispute that the goods were duty-paid and the documents issued by the registered unit were accepted as sufficient, credit entitlement was upheld and the departmental challenge failed. en-us Thu, 22 Nov 2007 00:00:00 +0530 Tue, 14 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31054 Cenvat credit could not be denied merely because the goods were supplied through a registered unit of the same company and that unit was not the actual manufacturer, where the goods were made on job work basis and duty had already been paid. The recipient units' failure to verify the manufacturer's identity or take further precautions was not treated as fatal in the peculiar facts. As there was no dispute that the goods were duty-paid and the documents issued by the registered unit were accepted as sufficient, credit entitlement was upheld and the departmental challenge failed. Case-Laws Central Excise Thu, 22 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31054