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2016 (9) TMI 184 - AT - Central ExciseAvailment of modvat/cenvat credit - duty paid on various inputs on the basis of the supplementary invoices raised by the suppliers - supplementary invoices/57E certificates were never considered as valid duty paying documents during the period 1.4.2000 to 29.8.2000 - Held that:- it is undisputed that the supplementary invoices/57E certificates were issued by the concerned range authorities in respect of discharge of duty liability of goods which were already dispatched from the factory of the supplier and the supplementary invoices were raised to pay the differential duty due to either finalization of their provisional assessment or due to payment of amount by the appellant to the supplier as per the price escalation clauses. The appellant was correct in stating that the Notification 51/2000-CE(NT) is clarificatory in nature inasmuch, prior to 1.4.2000, cenvat credit was available on the supplementary invoices raised by the supplier as also on the 57E certificates. It is well settled law that cenvat credit is a beneficial legislation, hence the benefit which is due to the appellant should not be curtailed due to want/error of the drafting in legislation. It is found that this error of eligibility to avail cenvat credit on the 57E certificates/supplementary invoices was rectified by issuance of Notification 51/2000-CE(NT) on 29.8.2000 which was considered by the Tribunal in the case of Eicher Ltd. vs. CCE, Chennai [2003 (7) TMI 113 - CESTAT, CHENNAI]. So, by following the sae, the impugned order is set aside - Decided in favour of appellant with consequential relief
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