https://www.taxtmi.com/caselaws?id=799885 Cenvat credit is admissible on invoices issued by registered dealers where the claimant is identified as consignee with registration particulars and proves physical receipt, statutory recording and manufacturing use of inputs, notwithstanding that another entity is named as customer. Entries in RG 23A records and monthly returns demonstrating credit and input particulars negate suppression of material facts. Accordingly, the extended limitation period does not apply where the relevant credit was disclosed through prescribed statutory records and returns. en-us Mon, 21 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799885 Cenvat credit is admissible on invoices issued by registered dealers where the claimant is identified as consignee with registration particulars and proves physical receipt, statutory recording and manufacturing use of inputs, notwithstanding that another entity is named as customer. Entries in RG 23A records and monthly returns demonstrating credit and input particulars negate suppression of material facts. Accordingly, the extended limitation period does not apply where the relevant credit was disclosed through prescribed statutory records and returns. Case-Laws Central Excise Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799885