https://www.taxtmi.com/caselaws?id=122216 Where the applicable Cenvat credit notification limited input duty credit to 95% during the relevant period, that restriction also governed differential duty reflected in supplementary invoices. The assessee had already availed credit within the 95% limit on the original invoices, but could not take full credit on the later supplementary duty because the same notification-based cap continued to apply to the inputs. The differential duty therefore remained subject to the prescribed ceiling, and excess credit was not permissible. en-us Fri, 02 Feb 2007 00:00:00 +0530 Thu, 09 Aug 2012 14:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122216 Where the applicable Cenvat credit notification limited input duty credit to 95% during the relevant period, that restriction also governed differential duty reflected in supplementary invoices. The assessee had already availed credit within the 95% limit on the original invoices, but could not take full credit on the later supplementary duty because the same notification-based cap continued to apply to the inputs. The differential duty therefore remained subject to the prescribed ceiling, and excess credit was not permissible. Case-Laws Central Excise Fri, 02 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122216