https://www.taxtmi.com/caselaws?id=445119 Cenvat credit cannot be denied to a buyer who received and used goods under invoices issued by registered suppliers merely because the department later alleges that upstream manufacturers or dealers were non-existent. Departmental registration records and later cancellation of registrations do not require the buyer to verify the internal validity of registrations or transactions beyond the registered supplier. Statements recorded by Central Excise officers are admissible only after compliance with the statutory procedure under section 9D; absent such compliance, they cannot support a demand. Excluding inadmissible statements, insufficient remaining evidence results in failure of the credit reversal demand and consequential interest and penalties. en-us Mon, 30 Oct 2023 00:00:00 +0530 Wed, 01 Nov 2023 08:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445119 Cenvat credit cannot be denied to a buyer who received and used goods under invoices issued by registered suppliers merely because the department later alleges that upstream manufacturers or dealers were non-existent. Departmental registration records and later cancellation of registrations do not require the buyer to verify the internal validity of registrations or transactions beyond the registered supplier. Statements recorded by Central Excise officers are admissible only after compliance with the statutory procedure under section 9D; absent such compliance, they cannot support a demand. Excluding inadmissible statements, insufficient remaining evidence results in failure of the credit reversal demand and consequential interest and penalties. Case-Laws Central Excise Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445119