Disallowance itc under wb vat act 2003 for credit purchases?

As I understand, VAT input credit is not linked to payment made to vendors. I think it can be availed irrespective of the fact whether payment is made or not.

sir,

we understand if it is a genuine transaction and we could able to provide all details including the movement of goods and transfer of rights on goods  and in the invoice u collect the vat and paid the collected amount to the deparatment and prove that the purchases of goods are either for resale or to used in the manufacture even though the amout  from drs for sale and  crs for purchase accounts are adjusted.if both are with the same vat/cst registrations with in the regulations of act, assessing officer will not disallow the transaction. Please.

with regards

p.r.ganesh