https://www.taxtmi.com/caselaws?id=438963 Cenvat credit under Rule 7(1) of the Cenvat Credit Rules, 2002 cannot be denied merely because a second stage dealer's invoice names a different customer, where the goods are actually received in the claimant's factory and the invoice identifies the claimant as consignee. The controlling test is whether the statutory documents are otherwise valid and the chain of receipt and correlation of goods is established. On that basis, the credit claim was upheld and the denial of Cenvat credit was unsustainable. en-us Mon, 05 Jun 2023 00:00:00 +0530 Tue, 13 Jun 2023 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438963 Cenvat credit under Rule 7(1) of the Cenvat Credit Rules, 2002 cannot be denied merely because a second stage dealer's invoice names a different customer, where the goods are actually received in the claimant's factory and the invoice identifies the claimant as consignee. The controlling test is whether the statutory documents are otherwise valid and the chain of receipt and correlation of goods is established. On that basis, the credit claim was upheld and the denial of Cenvat credit was unsustainable. Case-Laws Central Excise Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438963