CENVAT Credit Denial Overturned: Supplier Identity and Address Verification Deemed Sufficient by Higher Authority.

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....Denial of CENVAT Credit - Both the suppliers being registered dealers with the Department were carrying on the business from their registered premises for a number of years and the identity and address of the suppliers/dealers were never in doubt and the finding of the lower authority that the respondent did not take reasonable step is contrary to the records and accordingly held unsustainable. - AT....