https://www.taxtmi.com/caselaws?id=123685 Supplementary invoices are not invalid for credit purposes merely because the supplier had undervalued goods, where the differential duty was paid voluntarily and no fraud, collusion, wilful misstatement, suppression of facts, or mala fide intention was found. In those circumstances, Rule 7(1)(b) does not bar Modvat credit, because the further duty cannot be treated as recoverable by reason of culpable conduct. The denial of credit was therefore unsustainable, and the assessee was entitled to the credit claimed with consequential relief. en-us Thu, 08 May 2008 00:00:00 +0530 Wed, 19 Sep 2012 12:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123685 Supplementary invoices are not invalid for credit purposes merely because the supplier had undervalued goods, where the differential duty was paid voluntarily and no fraud, collusion, wilful misstatement, suppression of facts, or mala fide intention was found. In those circumstances, Rule 7(1)(b) does not bar Modvat credit, because the further duty cannot be treated as recoverable by reason of culpable conduct. The denial of credit was therefore unsustainable, and the assessee was entitled to the credit claimed with consequential relief. Case-Laws Central Excise Thu, 08 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123685