Cenvat credit on paper transactions not physically received - If ...
Cenvat Credit Valid Despite Paper Transactions if Supplier is Registered Dealer; Registration Must be Canceled to Claim Non-existence.
June 7, 2016
Case Laws Central Excise AT
Cenvat credit on paper transactions not physically received - If a supplier of goods is the registered dealer of the department itself, the department cannot allege that dealer is non-existent unless and until registration is cancelled. - AT
View Source