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2019 (5) TMI 1614 - CESTAT NEW DELHICENVAT Credit - duty paying documents - supplementary invoices raised against the original invoices issued by the subsidiary companies of Coal India Ltd. i.e. M/s. South Eastern Coal Limited - suppression of facts - HELD THAT:- Tribunal in connected matter of ULTRA TECH CEMENT LTD UNIT ADITYA CEMENT WORKS VERSUS CE & ST-UDAIPUR [2018 (8) TMI 952 - CESTAT NEW DELHI] wherein the pendency of similar matter before the Hon’ble Supreme court in the case of South Eastern Coal Fields Ltd. and ors. and also of other cases, referred to in the above case, has been considered and it is held that it is an admitted position that demand raised by the department against M/s. SECL is under challenge before the Hon’ble Supreme Court and therefore the cenvat credit can be availed by the manufacturer on the strength of supplementary invoice as such amount of duty cannot be said to be paid on account of any non levy or short levy by reason of fraud, collusion or any wilful mis- statement or suppression of facts or contravention of any provision of the Central Excise Act/ Rules with intent to evade payment of duty. The appellant is entitled to take CENVAT credit on the supplementary invoices in question - Appeal allowed - decided in favor of appellant.
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