TMI Blog2016 (11) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... to May, 2006? - Held that: - during the material time the Cenvat Credit Rules do not prescribe any time limit for availing the credit. On the main issue regarding applicability of Rule 9(1)(b) of the said Rules, there has been no proceedings against GMI who issued the said supplementary invoice. There has been no allegation to cover the present supplementary invoice under exclusion of Rule 9(1)(b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the denial of credit as per the impugned order is not justifiable. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 2130 of 2008 - Final Order No. 53708/2016 - Dated:- 20-9-2016 - Mr. S. K. Mohanty, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) Sh. B. L. Narasimhan Ms. Sukriti Das, Advocates for the appellant Shri Yogesh Aggarwal, DR for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the strength of supplementary invoice except where the additional amount of duty become recoverable from manufacturer on account of non-levy or short levy by reason of fraud, collusion etc. Proceedings were initiated against the appellant resulting in the impugned order against which the present appeal has been filed. 2. We have heard ld. Counsel for the appellant and ld. AR for the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous items supplied free of cost to the appellant on a much later date. On their own acceptance they have paid the differential duty and issued supplementary invoice to the appellant who availed the credit. 3. Ld. Counsel for the appellant also referred to earlier decisions of the Tribunal in Indian Oil Corp. Limited vs. CCE, Kolkata-VI - 2013 (298) ELT 556 (Tri. Kolkata), Essel Propack Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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