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2015 (2) TMI 873 - AT - Central ExciseCENVAT Credit - Credit taken on differential duty paid based on supplementary invoice - Held that:- authorities reliance on the provisions of Rule 7(1)(b) of erstwhile Cenvat Credit Rules is not proper inasmuch as the said Rule debars availing the Cenvat credit on the basis of supplementary invoices, where such additional duty became recoverable from the manufacturers on account of non-levy or short levy by reasons of fraud, collusion, or any willful misstatement or suppression of facts or contravention of any provisions with intent to evade payment of duty. As such, it is clear that said Rule would be invokable only in case of malafide on the part of principal manufacturer. - admittedly the assessment at the end of principal manufacturer was provisional and was finalized by a final assessment order dated 27.8.2002. It is on account of finalization of the provisional assessment that the shortfall to the extent of ₹ 28,78 lakhs approximately was arrived at, which the principal manufacturer paid vide supplementary invoice dated 10.2.03. As such, we agree with the learned advocate that this is not a case of any suppressed production or malafide intent so as to invoke Rule 7(1)(b). - principal manufacturer has given a certificate to the extent that supplementary invoices raised on 10.2.03 relates to invoices mentioned in the list of original invoices, and enclosed as annexure A, there is no rebuttal to the said certificate - no justifiable reasons to uphold the impugned orders of the authorities below - Decided in favour of assessee.
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