https://www.taxtmi.com/caselaws?id=334027 The appellant, engaged in manufacturing auto parts, claimed cenvat credit based on a supplementary invoice for free raw materials received from General Motors India Pvt. Limited. Despite objections from the Revenue citing Rule 9(1)(b) of the Cenvat Credit Rules, the Tribunal allowed the appeal as there were no proceedings or allegations of fraud against GMI regarding the supplementary invoice. Since GMI voluntarily paid the additional duty, the denial of credit was deemed unjustifiable. The Tribunal emphasized that denial of credit based on a supplier's duty payment requires evidence of fraud or suppression, which was lacking in this case. en-us Tue, 20 Sep 2016 00:00:00 +0530 Wed, 02 Nov 2016 15:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334027 The appellant, engaged in manufacturing auto parts, claimed cenvat credit based on a supplementary invoice for free raw materials received from General Motors India Pvt. Limited. Despite objections from the Revenue citing Rule 9(1)(b) of the Cenvat Credit Rules, the Tribunal allowed the appeal as there were no proceedings or allegations of fraud against GMI regarding the supplementary invoice. Since GMI voluntarily paid the additional duty, the denial of credit was deemed unjustifiable. The Tribunal emphasized that denial of credit based on a supplier's duty payment requires evidence of fraud or suppression, which was lacking in this case. Case-Laws Central Excise Tue, 20 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334027