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2020 (4) TMI 414 - AT - Central ExciseCENVAT Credit - duty paying documents - supplementary invoices issued by M/s SECL - Rule 9 (1) (b) of Cenvat Credit Rules, 2004 - HELD THAT:- It has already been held in the case of HINDUSTAN ZINC LTD VERSUS CE & ST-UDAIPUR [2018 (8) TMI 549 - CESTAT NEW DELHI] that the Cenvat credit can be availed by the manufacturer on the strength of supplementary invoice since 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 willful 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 for taking Cenvat credit on the strength of supplementary invoices - Appeal allowed - decided in favor of appellant.
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