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2018 (7) TMI 1279 - AT - Central ExciseCENVAT Credit - duty paying documents - Supplementary Invoices - Rule 9 (1) (b) of the Cenvat Credit Rules 2004 - Held that:- In an identical set of facts in the case of Birla Corporation Ltd. V/s Commissioner [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.
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