https://www.taxtmi.com/caselaws?id=800 Cenvat credit on supplementary invoices issued by a job worker remains available where differential duty was paid voluntarily after duty was initially calculated only on value addition rather than the full assessable value including raw materials. Rule 7(1)(b) of the Cenvat Credit Rules, 2002 bars credit only where the short levy resulted from fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty. In the absence of those elements, the restriction does not apply. Inputs not subjected to Modvat credit cannot attract a duty demand merely because they were used in job-work manufacturing. 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 remains available where differential duty was paid voluntarily after duty was initially calculated only on value addition rather than the full assessable value including raw materials. Rule 7(1)(b) of the Cenvat Credit Rules, 2002 bars credit only where the short levy resulted from fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty. In the absence of those elements, the restriction does not apply. Inputs not subjected to Modvat credit cannot attract a duty demand merely because they were used in job-work manufacturing. Case-Laws Central Excise Tue, 23 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800