https://www.taxtmi.com/caselaws?id=439578 Cenvat credit on capital goods could not be denied where the recipient proved receipt through duty-paid invoices, banking payments and installation in its factory. Supplier-side doubts about capacity, transporter statements or alleged bogus transactions were insufficient without proof that the goods came from another source or that the recipient's records were false. The extended period of limitation was also unavailable because the recipient had taken credit on registered, duty-paid invoices and no suppression or wilful misstatement was established against it. On both merits and limitation, the demand and penalty failed, and consequential relief followed. en-us Mon, 26 Jun 2023 00:00:00 +0530 Tue, 27 Jun 2023 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439578 Cenvat credit on capital goods could not be denied where the recipient proved receipt through duty-paid invoices, banking payments and installation in its factory. Supplier-side doubts about capacity, transporter statements or alleged bogus transactions were insufficient without proof that the goods came from another source or that the recipient's records were false. The extended period of limitation was also unavailable because the recipient had taken credit on registered, duty-paid invoices and no suppression or wilful misstatement was established against it. On both merits and limitation, the demand and penalty failed, and consequential relief followed. Case-Laws Central Excise Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439578