https://www.taxtmi.com/caselaws?id=115858 Cenvat credit on supplementary invoices could not be denied merely because the supplier was penalised, where the supplier's own duty demand order recorded that Section 11AC was inapplicable for lack of suppression of facts. The restriction on supplementary credit under Rule 7(b) was treated as pari materia with Section 11AC, so the absence of the statutory ingredients for that penalty meant the credit could not be disallowed in the recipient's hands. The assessee was therefore entitled to the credit. en-us Fri, 31 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 16:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115858 Cenvat credit on supplementary invoices could not be denied merely because the supplier was penalised, where the supplier's own duty demand order recorded that Section 11AC was inapplicable for lack of suppression of facts. The restriction on supplementary credit under Rule 7(b) was treated as pari materia with Section 11AC, so the absence of the statutory ingredients for that penalty meant the credit could not be disallowed in the recipient's hands. The assessee was therefore entitled to the credit. Case-Laws Central Excise Fri, 31 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115858