https://www.taxtmi.com/caselaws?id=116228 Cenvat credit on iron ore pellets was allowed where duty had been paid by the supplier and supplementary invoices were issued as duty-paying documents, with the Tribunal treating those invoices as valid for credit purposes. The Revenue's disallowance based on alleged short receipt was rejected, and the Tribunal followed case law supporting credit where duty is subsequently paid on inputs. The extended period of limitation under the proviso to Section 11A(1) was not justified on the facts, and the penalty was also not sustained. The Order-in-Original was set aside and the appeal was allowed with consequential relief. en-us Mon, 18 Apr 2005 00:00:00 +0530 Sat, 09 Jun 2012 10:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116228 Cenvat credit on iron ore pellets was allowed where duty had been paid by the supplier and supplementary invoices were issued as duty-paying documents, with the Tribunal treating those invoices as valid for credit purposes. The Revenue's disallowance based on alleged short receipt was rejected, and the Tribunal followed case law supporting credit where duty is subsequently paid on inputs. The extended period of limitation under the proviso to Section 11A(1) was not justified on the facts, and the penalty was also not sustained. The Order-in-Original was set aside and the appeal was allowed with consequential relief. Case-Laws Central Excise Mon, 18 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116228