https://www.taxtmi.com/caselaws?id=125134 CENVAT credit on supplementary invoices for stock-transfer clearances between sister units was treated, prima facie, as revenue neutral because duty paid by one unit would be available as credit to the other. On that basis, the bar on credit under Rule 9(b) of the CENVAT Credit Rules, 2004 was viewed as applying only to sales, and Rule 7(1)(b) of the CENVAT Credit Rules, 2002 was considered pari materia with that rule. For interim relief, the demand, interest and penalty were held prima facie unsustainable, and waiver of pre-deposit with stay of recovery was granted. en-us Tue, 25 Nov 2008 00:00:00 +0530 Fri, 19 Oct 2012 18:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125134 CENVAT credit on supplementary invoices for stock-transfer clearances between sister units was treated, prima facie, as revenue neutral because duty paid by one unit would be available as credit to the other. On that basis, the bar on credit under Rule 9(b) of the CENVAT Credit Rules, 2004 was viewed as applying only to sales, and Rule 7(1)(b) of the CENVAT Credit Rules, 2002 was considered pari materia with that rule. For interim relief, the demand, interest and penalty were held prima facie unsustainable, and waiver of pre-deposit with stay of recovery was granted. Case-Laws Central Excise Tue, 25 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125134