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2018 (8) TMI 978 - AT - Central ExciseCENVAT Credit - duty paying invoices - supplementary invoices - Rules 9 (1) (b) of CCR 2004 - Held that:- In the case of M/S BIRLA CORPORATION LTD. VERSUS CGST, CC & CE, JABALPUR [2018 (7) TMI 1264 - CESTAT NEW DELHI], where it has been specifically noted that the connected matters of South Eastern Coal Field Ltd. are pending adjudication before the Hon’ble Apex Court, issue being already sub-judiced the element of confusion cannot be ruled out. Suppression being altogether contradictory to confusion cannot be made applicable in the given circumstances, unless and until there is some apparent positive act of the appellant on the record. Mere failure of ascertaining about the exclusion part of Rule 9 (1) (b) cannot be held to be the act of suppression or collusion on part of the appellant. Appeal allowed - decided in favor of appellant.
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