https://www.taxtmi.com/caselaws?id=113932 Modvat/Cenvat credit on the strength of a supplementary invoice was treated as prima facie admissible under Rule 7(1)(b), because that rule expressly contemplates credit on supplementary invoices and the duty had been paid later on goods cleared earlier. The Tribunal also treated supplementary invoices issued under the erstwhile Central Excise regime as eligible documents for credit, viewed the relevant notification as clarificatory, and followed earlier authority supporting credit in similar circumstances. On that basis, the credit claim was regarded as prima facie sustainable and the stay application was allowed. en-us Mon, 21 Jun 2004 00:00:00 +0530 Wed, 09 May 2012 13:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113932 Modvat/Cenvat credit on the strength of a supplementary invoice was treated as prima facie admissible under Rule 7(1)(b), because that rule expressly contemplates credit on supplementary invoices and the duty had been paid later on goods cleared earlier. The Tribunal also treated supplementary invoices issued under the erstwhile Central Excise regime as eligible documents for credit, viewed the relevant notification as clarificatory, and followed earlier authority supporting credit in similar circumstances. On that basis, the credit claim was regarded as prima facie sustainable and the stay application was allowed. Case-Laws Central Excise Mon, 21 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113932