https://www.taxtmi.com/caselaws?id=53973 Cenvat credit was held admissible where inputs were received under valid central excise invoices and the recipient had taken reasonable steps to verify that duty had been paid. The supplier confirmed duty payment, ER-1 returns supported payment for the relevant period, and bank evidence also indicated duty discharge. The contrary objection based on the supplier being a 100% EOU failed because DTA clearance on payment of applicable duty had already been permitted. In a bona fide transaction, the circular relied upon indicated that recovery should ordinarily be pursued against the supplier rather than by denying credit to the consignee. en-us Thu, 31 Mar 2005 00:00:00 +0530 Sat, 16 Oct 2010 11:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53973 Cenvat credit was held admissible where inputs were received under valid central excise invoices and the recipient had taken reasonable steps to verify that duty had been paid. The supplier confirmed duty payment, ER-1 returns supported payment for the relevant period, and bank evidence also indicated duty discharge. The contrary objection based on the supplier being a 100% EOU failed because DTA clearance on payment of applicable duty had already been permitted. In a bona fide transaction, the circular relied upon indicated that recovery should ordinarily be pursued against the supplier rather than by denying credit to the consignee. Case-Laws Central Excise Thu, 31 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53973