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2018 (9) TMI 744 - AT - Central ExciseCENVAT Credit - duty paying invoices - credit availed on the basis of supplementary invoices - Rule 9 (1) (b) of the Cenvat Credit Rules 2004 - whether the appellant is entitled to Cenvat Credit on the basis of supplementary invoices issued by the coal company? Held that:- In an identical set of facts, in the case of M/S BIRLA CORPORATION LTD. VERSUS CGST, CC & CE, JABALPUR [2018 (7) TMI 1264 - CESTAT NEW DELHI], Tribunal allowed the Cenvat Credit holding that there cannot be suppression of fact when the issue of liability of payment of Excise duty at the end of the coal companies was a debatable issue which is pending adjudication in the Apex Court. Appeal allowed - decided in favor of appellant.
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