https://www.taxtmi.com/caselaws?id=769404 Cenvat credit on inputs received from a sister unit could not be denied where the inputs were supported by proper duty-paying invoices, showed duty particulars, and were duly recorded in RG-23 Part-I and Part-II. On these facts, there was no material to establish contravention of the conditions governing credit under the relevant Central Excise and Cenvat rules, and credit was therefore admissible. The demand was not sustainable because duty-paid receipt and use in manufacture were established, and movement from a sister unit alone was insufficient to deny credit. en-us Mon, 20 Jan 2025 00:00:00 +0530 Fri, 25 Apr 2025 08:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769404 Cenvat credit on inputs received from a sister unit could not be denied where the inputs were supported by proper duty-paying invoices, showed duty particulars, and were duly recorded in RG-23 Part-I and Part-II. On these facts, there was no material to establish contravention of the conditions governing credit under the relevant Central Excise and Cenvat rules, and credit was therefore admissible. The demand was not sustainable because duty-paid receipt and use in manufacture were established, and movement from a sister unit alone was insufficient to deny credit. Case-Laws Central Excise Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769404