https://www.taxtmi.com/caselaws?id=797190 Cenvat credit is admissible where a registered dealer's invoices contain the particulars required by Rule 9 of the Cenvat Credit Rules, 2004, identify the assessee as consignee, and the inputs are received at the factory and recorded in RG 23A Part I. Direct dispatch of inputs under those invoices does not by itself establish a contravention merely because the buyer lacks dealer registration. In the absence of any allegation that the goods were not received, the credit remains available. en-us Tue, 11 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797190 Cenvat credit is admissible where a registered dealer's invoices contain the particulars required by Rule 9 of the Cenvat Credit Rules, 2004, identify the assessee as consignee, and the inputs are received at the factory and recorded in RG 23A Part I. Direct dispatch of inputs under those invoices does not by itself establish a contravention merely because the buyer lacks dealer registration. In the absence of any allegation that the goods were not received, the credit remains available. Case-Laws Central Excise Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797190