https://www.taxtmi.com/caselaws?id=240185 Cenvat credit on supplementary invoices was examined with reference to Rule 9(1)(b) of the Cenvat Credit Rules, 2004, for a period before Rule 9(1)(bb) came into force. The Tribunal recorded that the show cause notice relied on Rule 9(1)(b) and that the restrictive bar in Rule 9(1)(bb) applied only from 1 April 2011. On that basis, it treated Rule 9(1)(b) as inapplicable to the disputed period and accepted that the appellant had made out a case for total waiver of the dues, resulting in waiver of pre-deposit and stay of recovery. en-us Fri, 30 Nov 2012 00:00:00 +0530 Wed, 27 Nov 2013 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240185 Cenvat credit on supplementary invoices was examined with reference to Rule 9(1)(b) of the Cenvat Credit Rules, 2004, for a period before Rule 9(1)(bb) came into force. The Tribunal recorded that the show cause notice relied on Rule 9(1)(b) and that the restrictive bar in Rule 9(1)(bb) applied only from 1 April 2011. On that basis, it treated Rule 9(1)(b) as inapplicable to the disputed period and accepted that the appellant had made out a case for total waiver of the dues, resulting in waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240185