CENVAT Credit Denial: Assessees Not Required to Investigate Beyond Suppliers to Verify Input Origins or Duty Payments.

Denial of CENVAT Credit - reasonable steps - An assessee cannot be expected to go beyond the supplier of the goods to find out as to from where he has received the inputs or as to whether the inputs supplied to the dealer have actually been cleared on payment of duty or not by the manufacturer. - AT .....

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