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    <title>2026 (9) TMI 1373 - CESTAT KOLKATA</title>
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    <description>CENVAT credit cannot be denied when supporting invoices have been furnished in response to an audit objection and form part of the record. Failure to consider those invoices undermines the basis for disallowing credit. Where the invoices substantiate that credit was correctly availed, the credit remains allowable and no penalty is imposable.</description>
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      <description>CENVAT credit cannot be denied when supporting invoices have been furnished in response to an audit objection and form part of the record. Failure to consider those invoices undermines the basis for disallowing credit. Where the invoices substantiate that credit was correctly availed, the credit remains allowable and no penalty is imposable.</description>
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