https://www.taxtmi.com/caselaws?id=32034 Cenvat credit under Rule 7(2) of the Cenvat Credit Rules, 2002 requires a manufacturer to take reasonable steps to verify that inputs are duty paid, with verification directed at the actual supplier rather than a merchant intermediary. Invoices traceable to a non-existent supplier do not establish entitlement where intermediary documents fail to prove duty-payment particulars. Disclosure of invoice details in returns does not preclude extended limitation when the supplier's non-existence is revealed subsequently. Credit may therefore be denied and the longer limitation period invoked in such circumstances. en-us Mon, 23 Jun 2008 00:00:00 +0530 Sat, 10 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32034 Cenvat credit under Rule 7(2) of the Cenvat Credit Rules, 2002 requires a manufacturer to take reasonable steps to verify that inputs are duty paid, with verification directed at the actual supplier rather than a merchant intermediary. Invoices traceable to a non-existent supplier do not establish entitlement where intermediary documents fail to prove duty-payment particulars. Disclosure of invoice details in returns does not preclude extended limitation when the supplier's non-existence is revealed subsequently. Credit may therefore be denied and the longer limitation period invoked in such circumstances. Case-Laws Central Excise Mon, 23 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32034