https://www.taxtmi.com/caselaws?id=118965 Credit was admissible on invoices issued by a first stage dealer where those invoices were based on the manufacturer's supplementary invoices, because the dealer's invoice was treated as a valid document under Rule 7 of the Cenvat Credit Rules, 2002. The supplementary invoice was regarded as part of the main invoice, and the duty shown therein was treated as having been paid on the same inputs ultimately supplied. Denial of Modvat/Cenvat credit solely because the dealer invoice traced back to a supplementary invoice was found unjustified, and the credit claim was sustained. en-us Mon, 12 Dec 2005 00:00:00 +0530 Sat, 07 Jul 2012 11:13:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118965 Credit was admissible on invoices issued by a first stage dealer where those invoices were based on the manufacturer's supplementary invoices, because the dealer's invoice was treated as a valid document under Rule 7 of the Cenvat Credit Rules, 2002. The supplementary invoice was regarded as part of the main invoice, and the duty shown therein was treated as having been paid on the same inputs ultimately supplied. Denial of Modvat/Cenvat credit solely because the dealer invoice traced back to a supplementary invoice was found unjustified, and the credit claim was sustained. Case-Laws Central Excise Mon, 12 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118965