https://www.taxtmi.com/caselaws?id=797338 CENVAT credit on inputs cannot be denied merely on uncorroborated material allegedly recovered from a supplier where the recipient maintains valid invoices, stock records, vendor ledgers, bank-payment evidence and freight-payment details establishing receipt and accounting of goods. Recording the transactions in RG 23A Part I and reporting them in ER-1 returns negates suppression, particularly where the supplier was not made a co-noticee. On the stated facts, denial of credit was unsustainable on merits and the extended limitation period was not invocable; the related demand was set aside. en-us Wed, 19 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797338 CENVAT credit on inputs cannot be denied merely on uncorroborated material allegedly recovered from a supplier where the recipient maintains valid invoices, stock records, vendor ledgers, bank-payment evidence and freight-payment details establishing receipt and accounting of goods. Recording the transactions in RG 23A Part I and reporting them in ER-1 returns negates suppression, particularly where the supplier was not made a co-noticee. On the stated facts, denial of credit was unsustainable on merits and the extended limitation period was not invocable; the related demand was set aside. Case-Laws Central Excise Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797338