https://www.taxtmi.com/caselaws?id=118296 Modvat credit could not be denied on supplementary invoices issued by a job worker where the differential duty was voluntarily paid with interest before the show cause notice, and no finding of fraud, collusion, wilful misstatement, or suppression of facts was recorded. Rule 7(1)(b) of the Cenvat Credit Rules, 2002 was therefore not attracted, because the statutory grounds for restricting credit were not established. The reasoning also noted that the transaction was revenue neutral, as the duty paid by the job worker remained available as credit to the recipient. en-us Thu, 15 Jun 2006 00:00:00 +0530 Fri, 29 Jun 2012 17:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118296 Modvat credit could not be denied on supplementary invoices issued by a job worker where the differential duty was voluntarily paid with interest before the show cause notice, and no finding of fraud, collusion, wilful misstatement, or suppression of facts was recorded. Rule 7(1)(b) of the Cenvat Credit Rules, 2002 was therefore not attracted, because the statutory grounds for restricting credit were not established. The reasoning also noted that the transaction was revenue neutral, as the duty paid by the job worker remained available as credit to the recipient. Case-Laws Central Excise Thu, 15 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118296