https://www.taxtmi.com/caselaws?id=802145 Rule 9(5) of the CENVAT Credit Rules, 2004 places the burden of establishing credit admissibility on the manufacturer, while Rule 14 permits recovery only of credit incorrectly or improperly taken or utilised. Stock shortages and SAP entries reflecting reconciliation adjustments do not justify reversal without positive evidence of diversion, non-receipt or non-use, where the original availment is not alleged to be improper. An unsupported third-party statement alleging invoices without actual supply cannot sustain a demand when its maker is not made available for requested cross-examination; reliance on the untested statement breaches natural justice. en-us Tue, 13 Oct 2026 00:00:00 +0530 Mon, 02 Nov 2026 08:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802145 Rule 9(5) of the CENVAT Credit Rules, 2004 places the burden of establishing credit admissibility on the manufacturer, while Rule 14 permits recovery only of credit incorrectly or improperly taken or utilised. Stock shortages and SAP entries reflecting reconciliation adjustments do not justify reversal without positive evidence of diversion, non-receipt or non-use, where the original availment is not alleged to be improper. An unsupported third-party statement alleging invoices without actual supply cannot sustain a demand when its maker is not made available for requested cross-examination; reliance on the untested statement breaches natural justice. Case-Laws Central Excise Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802145