Supplementary invoice as valid duty paying document sustains Cenvat credit after amendment to the credit rules.

Supplementary invoices issued after finalisation of assessment or on account of cost escalation were treated as valid duty paying documents for Cenvat credit after the amendment to Rule 57AE. The amendment removed the Revenue's basis for objecting to credit taken on the strength of such invoices, so the credit was rightly allowed and the challenge failed.

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Issues: Whether Cenvat credit could be denied on the ground that it was taken on the strength of a supplementary invoice before the amendment treating such invoice as a valid duty paying document.

Analysis: The dispute turned on the validity of a supplementary invoice as a duty paying document for availing credit. The relevant notification amended Rule 57AE of the Cenvat Credit Rules and treated supplementary invoices issued after finalisation of assessment or on account of cost escalation as valid duty paying documents. In view of that amendment, the basis on which the Revenue objected to the credit no longer survived.

Conclusion: The credit was rightly allowed and the Revenue's challenge failed.

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