https://www.taxtmi.com/caselaws?id=121242 Modvat credit on supplementary invoices is permissible under Rule 7(1)(b) of the Cenvat Credit Rules, 2002, but not where the additional duty was recoverable from the supplier because of fraud, suppression, misstatement, contravention of the law or intent to evade duty. Here, the input manufacturer faced allegations of short payment and mis-declaration with intent to evade duty, did not contest the notice, and paid the duty. On those facts, the statutory bar applied to the recipient, and the credit was inadmissible. en-us Wed, 14 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 17:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121242 Modvat credit on supplementary invoices is permissible under Rule 7(1)(b) of the Cenvat Credit Rules, 2002, but not where the additional duty was recoverable from the supplier because of fraud, suppression, misstatement, contravention of the law or intent to evade duty. Here, the input manufacturer faced allegations of short payment and mis-declaration with intent to evade duty, did not contest the notice, and paid the duty. On those facts, the statutory bar applied to the recipient, and the credit was inadmissible. Case-Laws Central Excise Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121242