https://www.taxtmi.com/caselaws?id=114952 Modvat/Cenvat credit was treated as admissible on a supplementary invoice where the additional duty was paid later, because Rule 7(1)(b) recognises a supplementary invoice as a valid document for credit. The analysis also notes that the relevant notification was viewed as clarificatory and supportive of Rule 7, and that no disqualifying circumstance under the proviso to Section 11A of the Central Excise Act was found to bar the claim. On that basis, the credit disallowance was set aside and the assessee's claim was accepted. en-us Fri, 28 Jan 2005 00:00:00 +0530 Tue, 22 May 2012 15:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114952 Modvat/Cenvat credit was treated as admissible on a supplementary invoice where the additional duty was paid later, because Rule 7(1)(b) recognises a supplementary invoice as a valid document for credit. The analysis also notes that the relevant notification was viewed as clarificatory and supportive of Rule 7, and that no disqualifying circumstance under the proviso to Section 11A of the Central Excise Act was found to bar the claim. On that basis, the credit disallowance was set aside and the assessee's claim was accepted. Case-Laws Central Excise Fri, 28 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114952