TMI Blog2014 (7) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... is that whether the said invoice would cover under Rule 9(1)(b) of the Rules. Rule 9(1)(b) of the said Rule provides that a manufacturer may avail the credit on the basis of the supplementary invoice except where the additional amount of duty became recoverable from the manufacture on account of any non-levy or short-levy by reason of fraud, collusion or any willful mis-statement or suppression of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicants are engaged in the manufacture of Wooden Crates classifiable under Chapter 44 of the CETA, 1985. They received Dunnage from M/s. Saint Gobain Glass India Pvt. Ltd. under the cover of challan for the use in the process of manufacture of Wooden Crates. Subsequently, a proceeding was initiated for irregular availment of CENVAT credit against M/s. Saint Gobain Glass India Pvt. Ltd. and they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.42765/2013 dated 27.11.2013 in the matter of M/s. Saint Gobain Glass India Pvt. Ltd. allowed the stay application as they have already reversed the entire amount. He submits that in the present case the applicant had not availed the credit on the basis of supplementary invoice and Rule 9(1)(b) of CENVAT Credit Rules, 2004 would not apply. He relied upon the decision of the Tribunal in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Glass India Pvt. Ltd. issued the invoice after initiation of the proceedings by the central excise authorities. The question is that whether the said invoice would cover under Rule 9(1)(b) of the Rules. Rule 9(1)(b) of the said Rule provides that a manufacturer may avail the credit on the basis of the supplementary invoice except where the additional amount of duty became recoverable from the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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