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2018 (11) TMI 1198 - AT - Central ExciseCENVAT Credit - duty paying documents - supplementary invoices - Rule 9 read with Rule 8 of the Central Excise Valuation Rules, 2000 - Held that:- Rule 9(1) (b) of the Cenvat Credit Rules, 2004 prescribes that Cenvat Credit on supplementary invoices involving sale of goods is denied in the circumstances where suppression of facts, mis-statements etc. are involved. In the present case, there is no sale of goods, but the differential duty was paid on the stock-transfer of goods by M/s. Jai Balaji Sponge Ltd. to the appellant - the Cenvat Credit cannot be denied on the supplementary invoices issued to the sister concern for the differential duty paid. Appeal allowed - decided in favor of appellant.
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