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    <title>2005 (12) TMI 30 - Appellate Tribunal, New Delhi</title>
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    <description>Cenvat credit was admissible on invoices issued by a first stage dealer where those invoices were supported by the manufacturer&#039;s supplementary invoices. The supplementary invoice was treated as part of the main invoice, and the duty reflected in it was regarded as duty paid on the same inputs. As the dealer&#039;s invoices satisfied Rule 7 of the Cenvat Credit Rules, 2002 and no prejudice was shown in the duty payment particulars, the documents were valid for availing credit and the Revenue&#039;s challenge failed.</description>
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    <pubDate>Mon, 12 Dec 2005 00:00:00 +0530</pubDate>
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      <title>2005 (12) TMI 30 - Appellate Tribunal, New Delhi</title>
      <link>https://www.taxtmi.com/caselaws?id=580</link>
      <description>Cenvat credit was admissible on invoices issued by a first stage dealer where those invoices were supported by the manufacturer&#039;s supplementary invoices. The supplementary invoice was treated as part of the main invoice, and the duty reflected in it was regarded as duty paid on the same inputs. As the dealer&#039;s invoices satisfied Rule 7 of the Cenvat Credit Rules, 2002 and no prejudice was shown in the duty payment particulars, the documents were valid for availing credit and the Revenue&#039;s challenge failed.</description>
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      <pubDate>Mon, 12 Dec 2005 00:00:00 +0530</pubDate>
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