https://www.taxtmi.com/caselaws?id=256873 Cenvat credit could not be denied to a job worker on supplementary invoices issued after finalisation of the principal manufacturer's provisional assessment, where the additional duty arose from the assessment process itself and there was no fraud, collusion, wilful misstatement, suppression of facts or similar intent to evade duty. Rule 7(1)(b) of the Cenvat Credit Rules was treated as a bar only in cases involving such mala fide conduct. As there was no finding of suppressed production or other bad faith, and the principal manufacturer's contemporaneous certificate linked the supplementary invoices to the original supplies, the denial of credit was unsustainable and the assessee was entitled to relief. en-us Fri, 07 Nov 2014 00:00:00 +0530 Mon, 08 Feb 2016 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256873 Cenvat credit could not be denied to a job worker on supplementary invoices issued after finalisation of the principal manufacturer's provisional assessment, where the additional duty arose from the assessment process itself and there was no fraud, collusion, wilful misstatement, suppression of facts or similar intent to evade duty. Rule 7(1)(b) of the Cenvat Credit Rules was treated as a bar only in cases involving such mala fide conduct. As there was no finding of suppressed production or other bad faith, and the principal manufacturer's contemporaneous certificate linked the supplementary invoices to the original supplies, the denial of credit was unsustainable and the assessee was entitled to relief. Case-Laws Central Excise Fri, 07 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256873