https://www.taxtmi.com/caselaws?id=126322 A supplementary invoice supports Cenvat credit only where it is issued for additional duty actually payable under Rule 7; on these facts, the moulds had been supplied without an invoice at delivery, so the later invoice could not validly sustain credit. Misdeclaration of the receipt date and treatment of the entry as a regular invoice amounted to suppression with intent to evade duty, so the extended limitation period applied and penalty under Section 11AC followed. The credit was disallowed and the demand with penalty was sustained. en-us Wed, 22 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 15:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126322 A supplementary invoice supports Cenvat credit only where it is issued for additional duty actually payable under Rule 7; on these facts, the moulds had been supplied without an invoice at delivery, so the later invoice could not validly sustain credit. Misdeclaration of the receipt date and treatment of the entry as a regular invoice amounted to suppression with intent to evade duty, so the extended limitation period applied and penalty under Section 11AC followed. The credit was disallowed and the demand with penalty was sustained. Case-Laws Central Excise Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126322