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2018 (3) TMI 337 - CESTAT CHANDIGARHCENVAT credit - duty paying documents - Revenue felt that the said supplementary invoices were not the proper documents as defined under Rule 9 of CCR 2004 - Held that: - Cenvat Credit Rules prescribe the documents on which Cenvat credit can be taken. One of the documents is supplementary invoice issued by the manufacturer from his factory on which the recipient can take the Cenvat credit - In the instant case, the recipient did not accept the impugned invoices. In that situation, the impugned invoices do not become the eligible document for taking the credit by the manufacturer himself as the invoices are in the name of recipient. In the BDH Industries [2008 (7) TMI 78 - CESTAT MUMBAI], it was held that the suo motu credit of duty or refund cannot be taken by assessee without sanction by a proper officer. Appeal dismissed - decided against appellant.
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