https://www.taxtmi.com/caselaws?id=187139 Cenvat credit of National Calamity Contingent Duty was admissible where the goods were duty-paid, received, and used in manufacture, and the law recognised a supplementary invoice as a valid document. Although the supplier was unregistered at the time of clearance, it later paid the duty and issued the supplementary invoice after registration. Denial of credit solely on the ground of the supplier's earlier non-registration was therefore not justified, and the assessee's credit claim was upheld. en-us Thu, 01 Oct 2015 00:00:00 +0530 Wed, 12 Oct 2016 12:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187139 Cenvat credit of National Calamity Contingent Duty was admissible where the goods were duty-paid, received, and used in manufacture, and the law recognised a supplementary invoice as a valid document. Although the supplier was unregistered at the time of clearance, it later paid the duty and issued the supplementary invoice after registration. Denial of credit solely on the ground of the supplier's earlier non-registration was therefore not justified, and the assessee's credit claim was upheld. Case-Laws Central Excise Thu, 01 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187139