Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (5) TMI 357 - AT - Central ExciseWhether the appellants are entitled to take CENVAT credit on the strength of supplementary invoices which has been raised on them by their supplier as per the agreement - there was an agreement between the supplier and the appellants that if the appellants failed to lift the required quantity, the price of the cracked ammonia gas will be changed and extra amount for that shall be charged from the appellants for which these supplementary invoices has been raised on the appellants on which proper duty has been paid by the supplier – Held that:- in the case of MDS Switchgear Ltd. (2008 (8) TMI 37 - SUPREME COURT - Central Excise) as the supplementary invoice has been raised for the minimum agreed quantity by the appellant is nothing but the escalated amount of the goods received by them, appellants are entitled to take the credit on the strength of the supplementary invoices, appeals are allowed
|