https://www.taxtmi.com/caselaws?id=801224 CENVAT credit should not be denied merely because all invoice copies are unavailable where duty-register entries, vendor records and produced invoices support receipt and accounting of inputs, with no allegation of diversion, non-receipt or clandestine removal. Extended limitation cannot sustain a credit demand once departmental knowledge is evidenced and suppression or misstatement is not established. Consequently, a delayed demand for disputed credit, with related interest and penalty, is unsustainable where the documentary lapse is technical and the substantive receipt of goods remains undisputed. en-us Thu, 15 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801224 CENVAT credit should not be denied merely because all invoice copies are unavailable where duty-register entries, vendor records and produced invoices support receipt and accounting of inputs, with no allegation of diversion, non-receipt or clandestine removal. Extended limitation cannot sustain a credit demand once departmental knowledge is evidenced and suppression or misstatement is not established. Consequently, a delayed demand for disputed credit, with related interest and penalty, is unsustainable where the documentary lapse is technical and the substantive receipt of goods remains undisputed. Case-Laws Central Excise Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801224