https://www.taxtmi.com/caselaws?id=78889 Cenvat credit on additional excise duty paid on sugar could not be denied solely because the dealers' invoices did not expressly show the duty element or because the documentary requirement under Rule 9 of the Cenvat Credit Rules, 2004 was not strictly met. The Court noted that the duty had in fact been paid and that the real question was whether its incidence had been passed on to the assessee. It held that the documents had not been properly examined for Rule 9(2) compliance, remanded the matter for fresh scrutiny, and directed that credit be allowed if the duty payment, use in manufacture, and other required particulars are satisfactorily established. en-us Mon, 13 Sep 2010 00:00:00 +0530 Sat, 05 Feb 2011 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78889 Cenvat credit on additional excise duty paid on sugar could not be denied solely because the dealers' invoices did not expressly show the duty element or because the documentary requirement under Rule 9 of the Cenvat Credit Rules, 2004 was not strictly met. The Court noted that the duty had in fact been paid and that the real question was whether its incidence had been passed on to the assessee. It held that the documents had not been properly examined for Rule 9(2) compliance, remanded the matter for fresh scrutiny, and directed that credit be allowed if the duty payment, use in manufacture, and other required particulars are satisfactorily established. Case-Laws Central Excise Mon, 13 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78889