https://www.taxtmi.com/caselaws?id=800 Cenvat credit on supplementary invoices issued by a job worker could not be denied where the differential duty was paid voluntarily after the short levy was pointed out. The article notes that the earlier payment had been made only on value addition and not on the full assessable value including raw materials; on these facts, the short levy was not shown to arise from fraud, collusion, wilful misstatement, suppression of facts or intent to evade duty. Rule 7(1)(b) of the Cenvat Credit Rules, 2002 therefore did not bar credit, and denial of Cenvat credit was unsustainable. en-us Tue, 23 May 2006 00:00:00 +0530 Tue, 06 May 2014 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800 Cenvat credit on supplementary invoices issued by a job worker could not be denied where the differential duty was paid voluntarily after the short levy was pointed out. The article notes that the earlier payment had been made only on value addition and not on the full assessable value including raw materials; on these facts, the short levy was not shown to arise from fraud, collusion, wilful misstatement, suppression of facts or intent to evade duty. Rule 7(1)(b) of the Cenvat Credit Rules, 2002 therefore did not bar credit, and denial of Cenvat credit was unsustainable. Case-Laws Central Excise Tue, 23 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800