https://www.taxtmi.com/caselaws?id=3298 Cenvat credit on supplementary invoices issued for upward price revision is admissible unless the additional duty became payable from the supplier on account of fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty. In the absence of a show cause notice against the supplier, any proceeding for penalty under Section 11AC of the Central Excise Act, 1944, or any allegation of collusion between supplier and recipient, denial of credit at the recipient's end could not be sustained. Mere presumption of suppression by the supplier was insufficient, and the assessee was entitled to the credit. en-us Mon, 17 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3298 Cenvat credit on supplementary invoices issued for upward price revision is admissible unless the additional duty became payable from the supplier on account of fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty. In the absence of a show cause notice against the supplier, any proceeding for penalty under Section 11AC of the Central Excise Act, 1944, or any allegation of collusion between supplier and recipient, denial of credit at the recipient's end could not be sustained. Mere presumption of suppression by the supplier was insufficient, and the assessee was entitled to the credit. Case-Laws Central Excise Mon, 17 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3298