CENVAT credit on supplementary invoices and Settlement Commission proceedings referred to Larger Bench with interim stay on recovery

Admissibility of CENVAT credit on supplementary invoices issued after duty is paid pursuant to an extended-period suppression notice, and the effect of proceedings before the Settlement Commission, were referred to a Larger Bench for authoritative consideration. The order did not decide the merits of credit entitlement; it only formulated the questions for larger-bench determination. Interim protection was granted by dispensing with pre-deposit and staying recovery pending that reference.

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Issues: Whether the appeal should be referred to a Larger Bench on the questions relating to admissibility of CENVAT credit on supplementary invoices after duty is paid pursuant to a notice invoking the extended period for suppression, and the effect of proceedings before the Settlement Commission.

Conclusion: The appeal was referred to a Larger Bench for answers to the formulated questions, and interim relief was granted by dispensing with pre-deposit and staying recovery.

Final Conclusion: No substantive determination on the merits of the credit entitlement was rendered in the present order; the matter was placed before a Larger Bench for authoritative consideration.

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