https://www.taxtmi.com/caselaws?id=124867 Cenvat credit on supplementary invoices issued by a manufacturer to its sister unit could not be denied where the surrounding facts did not establish suppression or any intent to evade duty. The duty paid by the manufacturer was available as credit to the recipient sister concern, leaving no commercial incentive to undervalue the goods. Identical supplementary invoices had been accepted in other proceedings, and no suppression proceedings were initiated against the manufacturer. On that basis, the invoices were treated as valid for credit under the Cenvat Credit Rules, 2004, the denial of credit was held unsustainable, and the assessee succeeded. en-us Tue, 06 Jan 2009 00:00:00 +0530 Thu, 03 Aug 2017 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124867 Cenvat credit on supplementary invoices issued by a manufacturer to its sister unit could not be denied where the surrounding facts did not establish suppression or any intent to evade duty. The duty paid by the manufacturer was available as credit to the recipient sister concern, leaving no commercial incentive to undervalue the goods. Identical supplementary invoices had been accepted in other proceedings, and no suppression proceedings were initiated against the manufacturer. On that basis, the invoices were treated as valid for credit under the Cenvat Credit Rules, 2004, the denial of credit was held unsustainable, and the assessee succeeded. Case-Laws Central Excise Tue, 06 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124867