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2015 (10) TMI 126 - AT - Central ExciseDenial of CENVAT Credit - Supplementary invoices - violation of Rule 9(1)(b) of the Cenvat Credit Rules - Held that:- Preventive Officers during their visit detected the transfer of goods from Unit-1 to Unit-2 on the payment of duty on tariff rate. According to the department, the Unit-1 should have paid duty on CAS-4. The appellant immediately paid the differential duty and issued supplementary invoices and Unit-2 availed the cenvat credit on the basis of supplementary invoices. - there is restriction imposed for availing CENVAT credit on the basis of supplementary invoices issued by manufacturer factory from where the goods are sold by, or on behalf of the said manufacturer. In the present case, admittedly, there is no sale of goods but It is inter unit transfer of stock. It is seen that Unit-1 transferred the goods to their Unit-2. I find that this issue is settled by the decision of the Hon'ble Andhra Pradesh High Court in the case of Jairaj Ispat (2008 (2) TMI 440 - HIGH COURT OF ANDHRA PRADESH). - Respectfully following the decision of the Hon'ble Andhra Pradesh High Court in the case of Jairaj Inspat Limited (supra), I set-aside the impugned orders - Decided in favour of assessee.
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