https://www.taxtmi.com/caselaws?id=34024 Cenvat credit on inputs received under duty-paid invoices cannot be denied to the recipient manufacturer merely because the supplier's activity is later alleged not to amount to manufacture or the duty paid at the supplier's end is questioned. Rule 7(2) required the recipient to take reasonable steps to verify the supplier's identity and address, but did not permit officers at the recipient's end to reopen the assessment made at the supplier's end. Where duty has been collected by the department and the inputs are received under duty-paid invoices, the credit may be availed as reflected in those invoices; the dispute was also treated as revenue neutral. en-us Wed, 15 Oct 2008 00:00:00 +0530 Mon, 06 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34024 Cenvat credit on inputs received under duty-paid invoices cannot be denied to the recipient manufacturer merely because the supplier's activity is later alleged not to amount to manufacture or the duty paid at the supplier's end is questioned. Rule 7(2) required the recipient to take reasonable steps to verify the supplier's identity and address, but did not permit officers at the recipient's end to reopen the assessment made at the supplier's end. Where duty has been collected by the department and the inputs are received under duty-paid invoices, the credit may be availed as reflected in those invoices; the dispute was also treated as revenue neutral. Case-Laws Central Excise Wed, 15 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34024