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2024 (2) TMI 613 - CESTAT NEW DELHICENVAT Credit - duty paying documents - existence of cause of action or not - credit availed on the strength of supplementary invoices issued by the supplier as per Rule 9(1) (b) of the CENVAT Credit Rules, 2004 - fraud, collusion or wilful misstatement or suppression of facts or not - HELD THAT:- The entire cause of action against the appellant herein being that the supplementary invoices were issued by NEI in respect of the duty short paid by reason of fraud, collusion, wilful misstatement or suppression of facts. Once the order against NEI has been set aside by this Tribunal, nothing survives to support the allegations in the SCN, the Order in Original or the impugned order in this appeal. The impugned order, therefore, needs to be set aside as the cause of action no longer exists and the appellant had correctly availed CENVAT credit on the strength of the supplementary invoices issued by NEI. The impugned order is, accordingly, set aside - Appeal allowed.
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