https://www.taxtmi.com/caselaws?id=155633 Credit of duty taken on supplementary invoices was not barred under Rule 9(1)(b) of the Cenvat Credit Rules, 2004 merely because the duty demand against the job worker had been raised for the extended period. The bar applies only where duty becomes payable because of fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. Here, the decisive finding was that the job worker's non-payment arose from ignorance, and the authority had not recorded the culpable conduct required to invoke the exception. The recipient was therefore entitled to retain the Cenvat credit taken on the supplementary invoices. en-us Thu, 14 Jan 2010 00:00:00 +0530 Fri, 06 Sep 2013 11:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155633 Credit of duty taken on supplementary invoices was not barred under Rule 9(1)(b) of the Cenvat Credit Rules, 2004 merely because the duty demand against the job worker had been raised for the extended period. The bar applies only where duty becomes payable because of fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. Here, the decisive finding was that the job worker's non-payment arose from ignorance, and the authority had not recorded the culpable conduct required to invoke the exception. The recipient was therefore entitled to retain the Cenvat credit taken on the supplementary invoices. Case-Laws Central Excise Thu, 14 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155633