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2015 (10) TMI 335 - AT - Central ExciseAvailment of CENVAT Credit - supplementary invoices - contravention of the provisions of Rule 9(b) of CENVAT Credit Rules, 2004 - Held that:- Appellant availed CENVAT Credit of ₹ 10,36,468.00 on the basis of supplementary invoices issued by their sister unit at Mumbai. Commissioner of Central Excise, Mumbai has passed an order dt.25.11.2005 to their sister unit at Mumbai demanding differential duty of ₹ 10,36,468.00 as the Mumbai unit failed to correctly determine the assessable value in respect of the goods declared to their sister unit (i.e. the Appellant herein). It was observed that since mis-declaration of the amount was admitted by the Mumbai unit, the extended period of limitation would be invoked. But, Mumbai unit paid duty and issued supplementary invoice to the sister unit - Department has not disputed the transaction between the Appellant and its sister unit. It is noted that the differential duty was paid for price of escalation, which was paid by sister unit. Hence, the decision of Honble Karnataka High Court in the case of Karnataka Soaps & Detergents Ltd (2010 (2) TMI 524 - KARNATAKA HIGH COURT) would be applicable in the present case. As the decision of Honble High Court is directly on the issue, the decision of Mumbai Tribunal as relied upon by the learned Authorised Representative is not applicable. - CENVAT Credit taken by the Appellant on the strength of supplementary invoice issued by their sister unit cannot be denied and demand of duty alongwith interest and penalty cannot be sustained - Decided in favour of assessee.
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