https://www.taxtmi.com/caselaws?id=120058 Supplementary invoices do not support Cenvat credit where the additional duty arises from undervaluation detected by the department and the differential duty is paid only after detection. Rule 7(1)(b) of the Cenvat Credit Rules permits such invoices for additional duty paid after clearance, but not where the demand results from non-levy or short-levy linked to fraud, suppression of facts, or contravention with intent to evade duty. On the facts noted, the supplier had undervalued the goods and the findings were unrebutted, so the invoices were not valid credit documents and the allowance of credit was unsustainable. en-us Fri, 07 Jul 2006 00:00:00 +0530 Mon, 16 Jul 2012 14:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120058 Supplementary invoices do not support Cenvat credit where the additional duty arises from undervaluation detected by the department and the differential duty is paid only after detection. Rule 7(1)(b) of the Cenvat Credit Rules permits such invoices for additional duty paid after clearance, but not where the demand results from non-levy or short-levy linked to fraud, suppression of facts, or contravention with intent to evade duty. On the facts noted, the supplier had undervalued the goods and the findings were unrebutted, so the invoices were not valid credit documents and the allowance of credit was unsustainable. Case-Laws Central Excise Fri, 07 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120058