https://www.taxtmi.com/caselaws?id=3661 The Tribunal ruled in favor of the appellant on both issues. Regarding the reversal of Cenvat credit on spares supplied, the appellant's practice of reversing credit at the original procurement price was deemed lawful as there was no evidence to prove manufacturing by the appellant. Concerning the demand of duty on supplementary invoices for manway plugs, the Tribunal held that duty liability cannot change post-clearance without a specific contract clause allowing for price variations, ultimately ruling in favor of the appellant based on legal compliance and contract terms. en-us Mon, 26 Nov 2007 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3661 The Tribunal ruled in favor of the appellant on both issues. Regarding the reversal of Cenvat credit on spares supplied, the appellant's practice of reversing credit at the original procurement price was deemed lawful as there was no evidence to prove manufacturing by the appellant. Concerning the demand of duty on supplementary invoices for manway plugs, the Tribunal held that duty liability cannot change post-clearance without a specific contract clause allowing for price variations, ultimately ruling in favor of the appellant based on legal compliance and contract terms. Case-Laws Central Excise Mon, 26 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3661