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2018 (12) TMI 1782 - CESTAT KOLKATACENVAT credit - duty paying invoices - Supplementary invoices issued by M/s. HLL at the time of payment of differential duty - periods April 2001 to March 2002 and June 2002 to March 2003 - Rule 7 (1)(b) of the Cenvat Credits, 2002 - HELD THAT:- In the Tribunal’s decision in the case of KARNATAKA SOAPS & DETERGENTS LTD. VERSUS CCE., MYSORE/BANGALORE [2005 (6) TMI 182 - CESTAT, BANGALORE], the Tribunal has taken the view that the ban on taking credit of supplementary invoices operate only in the case of sale. In the case of Stock Transfer, prohibition under Rule 7 (1)(b) of Cenvat Credit Rules held as not applicable - The Tribunal’s decision in the case has also been upheld by the Hon’ble Karnataka High Court in KARNATAKA SOAPS AND DETERGENTS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE [2010 (2) TMI 524 - KARNATAKA HIGH COURT]. Appeal dismissed - decided against Revenue.
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