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2018 (7) TMI 1587 - AT - Central ExciseCENVAT credit - Duty paying documents - credit availed on the basis of supplementary invoices - Rule 9(1)(b) of the Cenvat Credit Rules, 2004 - Held that:- There is no reason to hold that the supplementary invoice evidencing payment of additional duty amount should be treated on a different footing visą- vis the original invoices evidencing payment of duty on the said goods in as much as both these documents were issued under the same provisions of law - If the appellant were entitled to take credit on their inputs on the strength of the original invoices issued by the supplier, they can validly claim to be entitled to take cenvat credit of the additional amounts of duty paid on the same goods by the supplier under the supplementary invoices. In any case it was not in dispute that the inputs were received in the appellants factory. The substantive requirement of cenvat credit were thus met by the party. The benefit was not liable to be denied on procedural grounds. Credit allowed - appeal allowed - decided in favor of appellant.
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