https://www.taxtmi.com/caselaws?id=797335 CENVAT credit on duty-paid goods received and used in manufacture cannot be denied merely because goods receipt notes describe the goods differently from first-stage dealer invoices. Documentary correlation through matching invoice and purchase-order particulars, vehicle numbers and quantities establishes receipt, while recording the goods as MS scrap after receipt for foundry melting explains the description mismatch. Identical executive statements without supporting documentary evidence do not establish non-receipt of goods. Credit availed under Rule 3 of the CENVAT Credit Rules was therefore correctly taken, and denial was unsustainable. en-us Thu, 06 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797335 CENVAT credit on duty-paid goods received and used in manufacture cannot be denied merely because goods receipt notes describe the goods differently from first-stage dealer invoices. Documentary correlation through matching invoice and purchase-order particulars, vehicle numbers and quantities establishes receipt, while recording the goods as MS scrap after receipt for foundry melting explains the description mismatch. Identical executive statements without supporting documentary evidence do not establish non-receipt of goods. Credit availed under Rule 3 of the CENVAT Credit Rules was therefore correctly taken, and denial was unsustainable. Case-Laws Central Excise Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797335