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2022 (3) TMI 587 - AT - Central ExciseCENVAT Credit - duty paying invoices - supplementary invoices issued by the Public Sector Undertaking - South Eastern Coalfield Limited, wherein the excise duty was charged on items - HELD THAT:- In view of the facts and circumstances that it was the practice in the coal company that excise duty is not chargeable on royalty etc. these items being in the nature of levy of tax or fee, they were not charging excise duty. The SECL (a PSU) charged duty on royalty, cess etc. vide supplementary invoice only on substantial dispute raised by the Central Excise Department. The coal company started charging excise duty on these items which is sub-judice before the higher Courts. In this view of the matter, it is held that there is no element of fraud, suppression etc. disabling taking cenvat credit in terms of Rule 9 of Cenvat Credit Rule. The appellant is entitled to take cenvat credit on the basis of supplementary invoice raised - Appeal allowed - decided in favor of appellant.
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