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2009 (7) TMI 436 - AT - Central ExciseEligibility to Cenvat credit availed on the basis of supplementary invoices in respect of payment of differential duty on account of rate of duty difference - According to the Revenue, supplementary invoices issued when the payment of differential duty was made on account of finalization of provisional assessment or on account of price escalation alone were recognized as valid duty paying document only before 2001 – Since there is no dispute of payment of duty and of credit availed, substantial benefit cannot be denied for procedural irregularities - Supplementary invoice raised is for payment of differential duty to rectify the incorrect adoption of rate of duty at the time of clearance from the factory. Therefore credit cannot be denied. – Revenue’s appeal is dismissed
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