https://www.taxtmi.com/caselaws?id=331923 Cenvat credit was examined for supplementary invoices and 57E certificates used during 1.4.2000 to 29.8.2000, before Notification No. 51/2000-CE(NT) expressly listed those documents. The Tribunal treated the omission in the earlier prescribed-document list as a drafting omission and held the later notification to be clarificatory, not a new substantive entitlement. Applying the beneficial nature of the Cenvat credit scheme and the earlier view that credit had already been available on such documents, it accepted supplementary invoices as valid supporting documents for the relevant period and found denial of credit unsustainable. en-us Mon, 29 Aug 2016 00:00:00 +0530 Fri, 04 Nov 2016 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331923 Cenvat credit was examined for supplementary invoices and 57E certificates used during 1.4.2000 to 29.8.2000, before Notification No. 51/2000-CE(NT) expressly listed those documents. The Tribunal treated the omission in the earlier prescribed-document list as a drafting omission and held the later notification to be clarificatory, not a new substantive entitlement. Applying the beneficial nature of the Cenvat credit scheme and the earlier view that credit had already been available on such documents, it accepted supplementary invoices as valid supporting documents for the relevant period and found denial of credit unsustainable. Case-Laws Central Excise Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331923