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2018 (10) TMI 632 - AT - Central ExciseCENVAT Credit - duty paying invoices - supplementary invoices - Held that:- There was no necessity of issuing supplementary invoice for availing the Cenvat credit of differential amount of duty paid by the manufacturers - there is no revenue loss to the Department in the present case. Once the manufacturer has paid the differential duty for the disputed period and there is no revenue loss to the Department, therefore, rejection of the claim of the appellant for Cenvat credit is not sustainable in law - appeal allowed - decided in favor of appellant.
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