2016 (4) TMI 884

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..... ence in respect of the wrappers which were already supplied to the appellant. Therefore it is not correct to say that no goods were supplied under the supplementary invoice. The differential value is in respect of wrappers and not related to any other transaction. Therefore, the supplementary invoice issued and duty paid therein is indeed in respect of goods i.e. wrappers supplied to the appellant .....

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..... procuring printed wrappers, they availed Cenvat Credit on the said wrappers. The supplier of the printed wrapper subsequent to supply of wrapper issued supplementary invoice for the purpose of payment of excise duty on the amortization cost of cylinder. The appellant availed Cenvat Credit of the duty charged on the said supplementary invoice. The lower authority has denied the credit on the ground .....

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..... . Assistant Commissioner (A.R.) appearing for the Revenue reiterates the findings of the impugned order. 5. On careful consideration of the submissions made by both the sides and perusal of the records, I find that the Cenvat Credit was disputed in respect of differential duty paid on the amortization cost of the cylinders used for supply of wrappers. Supplementary invoice is only for the value .....

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