https://www.taxtmi.com/caselaws?id=335438 Supplementary invoices issued by a registered dealer were not accepted as valid documents for availing CENVAT credit unless the additional duty was payable in the manner contemplated by Rule 7(1)(b) of the Cenvat Credit Rules, 2002; the credit was therefore inadmissible. Rule 13 of the same Rules was not read as authorising penalty on a registered dealer merely for issuing supplementary invoices to a purchaser, so the penalty was unsustainable. The result was that the credit claim failed, while the penalty was set aside. en-us Tue, 01 Nov 2016 00:00:00 +0530 Thu, 30 Mar 2017 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335438 Supplementary invoices issued by a registered dealer were not accepted as valid documents for availing CENVAT credit unless the additional duty was payable in the manner contemplated by Rule 7(1)(b) of the Cenvat Credit Rules, 2002; the credit was therefore inadmissible. Rule 13 of the same Rules was not read as authorising penalty on a registered dealer merely for issuing supplementary invoices to a purchaser, so the penalty was unsustainable. The result was that the credit claim failed, while the penalty was set aside. Case-Laws Central Excise Tue, 01 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335438