https://www.taxtmi.com/caselaws?id=265060 CENVAT credit was held admissible on supplementary invoices issued by a sister unit in an inter-unit stock transfer, because the movement was not a sale. The differential duty had already been paid by the sister unit on price escalation, and Rule 9(1)(b) of the CENVAT Credit Rules, 2004 was applied on the basis that the bar on credit from supplementary invoices operates only where the underlying transaction is a sale. As the department did not dispute the stock transfer character of the transaction, the demand for duty, interest and penalty was held unsustainable and the lower orders were set aside. en-us Fri, 27 Mar 2015 00:00:00 +0530 Tue, 06 Oct 2015 06:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265060 CENVAT credit was held admissible on supplementary invoices issued by a sister unit in an inter-unit stock transfer, because the movement was not a sale. The differential duty had already been paid by the sister unit on price escalation, and Rule 9(1)(b) of the CENVAT Credit Rules, 2004 was applied on the basis that the bar on credit from supplementary invoices operates only where the underlying transaction is a sale. As the department did not dispute the stock transfer character of the transaction, the demand for duty, interest and penalty was held unsustainable and the lower orders were set aside. Case-Laws Central Excise Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265060