Cenvat credit on supplementary invoices upheld where a prior Tribunal ruling covered the same recurring issue.

Cenvat credit on supplementary invoices for coal purchases was held admissible where the issue had already been covered by a prior Tribunal decision on the same recurring factual and legal setting. The Tribunal followed that earlier ruling, treated the matter as settled, and granted the assessee the same relief. The impugned order was set aside and the appeal was allowed.

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Issues: Whether Cenvat credit could be denied on supplementary invoices for the coal purchases in the facts of the case.

Analysis: The appeal involved an issue already considered by the Tribunal in a connected matter. Following that earlier decision, the Tribunal treated the question as covered and proceeded to grant the same relief. The order under challenge was accordingly set aside.

Conclusion: Cenvat credit on the supplementary invoices was held admissible, and the assessee succeeded.

Final Conclusion: The impugned order was set aside and the appeal was allowed.

Ratio Decidendi: Where the issue is covered by a prior Tribunal decision on the same recurring factual and legal setting, the assessee is entitled to Cenvat credit on the supplementary invoices.

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