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2008 (12) TMI 203 - CESTAT, MUMBAICenvat Credit - Duty payment documents - supplementary invoices - differential duty certificate - Rule 57E of the erstwhile Central Excise Rules, 1944 - Rule 9 of Cenvat Credit rules - These supplementary invoices were also issued under Rule 52A. We do not find any reason to hold that the supplementary invoice evidencing payment of additional duty amount should be treated on a different footing vis-a-vis the original invoices evidencing original payment of duty on the said goods inasmuch as both these documents were issued under the same provision of law. If the appellants were entitled to take Modvat credit on their inputs prior to 1-4-2000 on the strength of the original invoices issued by the supplier, they could validly claim to be entitled to take Cenvat credit of the additional amounts of duty paid on the same goods by the supplier under the supplementary invoices - credit allowed.
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