Cenvat credit on additional duty of excise was upheld despite missing separate mention on duty documents.

Cenvat credit on additional duty of excise was found admissible even though the duty-paying documents did not separately mention that duty, because the evidence showed that the duty had in fact been paid on the inputs. The omission of a separate recital in the documents was treated as not fatal where invoice and affidavit evidence supported the claim, and the dealers were shown to have charged the same or higher price, indicating that the incidence of the additional duty had been passed on. On that basis, the credit was upheld and the Revenue's challenge failed.

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Issues: Whether Cenvat credit could be allowed in respect of additional duty of excise when the duty paying documents did not separately mention such duty.

Analysis: The evidence on record was found to show payment of additional duty of excise on the inputs, and the absence of a separate recital in the duty paying documents was treated as not fatal. The finding that the dealers charged the same or higher price and that the incidence of the additional duty had been passed on was accepted, along with the supporting invoice and affidavit evidence.

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

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