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2007 (11) TMI 118 - AT - Central ExciseSubsequent to the clearance of the goods assessee raised supplementary invoices for additional amount on ground that they have used more materials than what was expected at time of contract- no allegation of price variation clause - Further, the supplementary invoices haven’t been honoured - so the transaction price hasn’t been altered – demand unsustainable - No evidence to show that inputs removed as such were manufactured so the reversal of credit taken at the original price is enough
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