Cenvat credit on dealer invoices is valid where supported by supplementary manufacturer invoices and no prejudice is shown.

Cenvat credit was admissible on invoices issued by a first stage dealer where those invoices were supported by the manufacturer's supplementary invoices. The supplementary invoice was treated as part of the main invoice, and the duty reflected in it was regarded as duty paid on the same inputs. As the dealer's invoices satisfied Rule 7 of the Cenvat Credit Rules, 2002 and no prejudice was shown in the duty payment particulars, the documents were valid for availing credit and the Revenue's challenge failed.

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Issues: Whether credit was admissible on invoices issued by the first stage dealer where those invoices were based on supplementary invoices issued by the manufacturer.

Analysis: The relevant invoices were issued by the first stage dealer and fell within Rule 7 of the Cenvat Credit Rules, 2002. The supplementary invoice was treated as part of the main invoice, and the duty paid through it represented duty paid on the same inputs. The invoices issued by the dealer on the strength of the manufacturer's supplementary invoice were therefore held to be valid documents for taking credit, and no prejudice was shown in relation to duty payment particulars.

Conclusion: Credit was admissible on the dealer's invoices, and the Revenue's challenge failed.

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