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2016 (4) TMI 884 - AT - Central ExciseDenial of Cenvat credit - Availed in respect of differential duty paid on the amortization cost of the cylinders used for supply of wrappers - Supplementary invoice issued in respect of supply of wrapper - Held that:- supplementary invoice is only for the value and duty difference in respect of the wrappers which were already supplied to the appellant. Therefore it is not correct to say that no goods were supplied under the supplementary invoice. The differential value is in respect of wrappers and not related to any other transaction. Therefore, the supplementary invoice issued and duty paid therein is indeed in respect of goods i.e. wrappers supplied to the appellant. Hence, the appellant is legally entitled for the Cenvat credit on the supplementary invoice. - Decided in favour of appellant
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