https://www.taxtmi.com/caselaws?id=799181 Cenvat credit remains available where departmental verification and contemporaneous purchase and clearance records establish actual receipt, duty payment, and use of inputs in manufacture. Incomplete supplier addresses on invoices are treated as procedural deficiencies that do not defeat substantive entitlement when the underlying transactions and duty-paid nature of inputs are verified. Rule 9(2) of the Cenvat Credit Rules, 2004, preserves credit where reliable evidence establishes compliance despite invoice defects. en-us Mon, 07 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799181 Cenvat credit remains available where departmental verification and contemporaneous purchase and clearance records establish actual receipt, duty payment, and use of inputs in manufacture. Incomplete supplier addresses on invoices are treated as procedural deficiencies that do not defeat substantive entitlement when the underlying transactions and duty-paid nature of inputs are verified. Rule 9(2) of the Cenvat Credit Rules, 2004, preserves credit where reliable evidence establishes compliance despite invoice defects. Case-Laws Central Excise Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799181