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2008 (5) TMI 230 - AT - Central ExciseEligibility to the Cenvat Credit on two supplementary invoices – held that the prohibition to take credit on supplementary invoices operates only in the case of sale. In the case of stock transfer, prohibition under Rule 7(1)(b) of the Cenvat Credit Rules is not applicable, even if additional amount of duty becomes recoverable from one unit on account of fraud, suppression of facts, etc. – hence denial of credit on the impugned two supplementary invoices is not in order
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