https://www.taxtmi.com/caselaws?id=31998 Cenvat credit could not be denied to the recipient where goods were received under a valid duty-paid excise invoice and the record showed that duty had been paid and the goods had been received. The applicable credit rules allowed credit on the basis of a manufacturer's invoice, subject to reasonable steps by the recipient to verify duty payment. The dispute over whether the supplier was the actual manufacturer was not decisive for the recipient's credit claim when the foundational facts of invoice, duty payment and receipt were established. The credit disallowance, related interest and penalty, and confiscation-linked reliefs accordingly did not survive. en-us Tue, 24 Jun 2008 00:00:00 +0530 Mon, 05 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31998 Cenvat credit could not be denied to the recipient where goods were received under a valid duty-paid excise invoice and the record showed that duty had been paid and the goods had been received. The applicable credit rules allowed credit on the basis of a manufacturer's invoice, subject to reasonable steps by the recipient to verify duty payment. The dispute over whether the supplier was the actual manufacturer was not decisive for the recipient's credit claim when the foundational facts of invoice, duty payment and receipt were established. The credit disallowance, related interest and penalty, and confiscation-linked reliefs accordingly did not survive. Case-Laws Central Excise Tue, 24 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31998