https://www.taxtmi.com/caselaws?id=126296 Cenvat credit on additional duty of excise was found admissible even though the duty-paying documents did not separately mention that duty, because the evidence showed that the duty had in fact been paid on the inputs. The omission of a separate recital in the documents was treated as not fatal where invoice and affidavit evidence supported the claim, and the dealers were shown to have charged the same or higher price, indicating that the incidence of the additional duty had been passed on. On that basis, the credit was upheld and the Revenue's challenge failed. en-us Wed, 01 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 12:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126296 Cenvat credit on additional duty of excise was found admissible even though the duty-paying documents did not separately mention that duty, because the evidence showed that the duty had in fact been paid on the inputs. The omission of a separate recital in the documents was treated as not fatal where invoice and affidavit evidence supported the claim, and the dealers were shown to have charged the same or higher price, indicating that the incidence of the additional duty had been passed on. On that basis, the credit was upheld and the Revenue's challenge failed. Case-Laws Central Excise Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126296