https://www.taxtmi.com/caselaws?id=201871 Cenvat credit is inadmissible where it is taken on supplementary invoices not backed by actual duty payment through cash, PLA, or permissible credit, because the manufacturer must prove genuine payment and admissibility. The credit on NCCD was therefore sustained, with interest and penalty. Rule 6 of the Cenvat Credit Rules, 2004 cannot be applied to deny credit merely because PTY was exempt from NCCD when it remained liable to basic excise duty; goods liable to basic excise duty are not treated as exempted goods for that purpose. The demand founded on Rule 6 was accordingly not sustainable. en-us Thu, 12 Aug 2010 00:00:00 +0530 Sat, 29 Jan 2011 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201871 Cenvat credit is inadmissible where it is taken on supplementary invoices not backed by actual duty payment through cash, PLA, or permissible credit, because the manufacturer must prove genuine payment and admissibility. The credit on NCCD was therefore sustained, with interest and penalty. Rule 6 of the Cenvat Credit Rules, 2004 cannot be applied to deny credit merely because PTY was exempt from NCCD when it remained liable to basic excise duty; goods liable to basic excise duty are not treated as exempted goods for that purpose. The demand founded on Rule 6 was accordingly not sustainable. Case-Laws Central Excise Thu, 12 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201871