https://www.taxtmi.com/caselaws?id=356634 Cenvat credit is available only on prescribed documents under the Cenvat Credit Rules, 2004, and a manufacturer could not claim credit suo motu on supplementary invoices that remained in customers' names after rejection. The prescribed cancellation procedure, including intimation to the Range Superintendent and forwarding of the original cancelled invoice, had not been followed, so the invoices did not become eligible documents for the assessee. The trade notice relied on was held inapplicable, and the view that suo motu credit or refund requires sanction of the proper officer was followed. Credit, interest, and penalty were therefore upheld. en-us Fri, 09 Feb 2018 00:00:00 +0530 Mon, 18 Mar 2019 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356634 Cenvat credit is available only on prescribed documents under the Cenvat Credit Rules, 2004, and a manufacturer could not claim credit suo motu on supplementary invoices that remained in customers' names after rejection. The prescribed cancellation procedure, including intimation to the Range Superintendent and forwarding of the original cancelled invoice, had not been followed, so the invoices did not become eligible documents for the assessee. The trade notice relied on was held inapplicable, and the view that suo motu credit or refund requires sanction of the proper officer was followed. Credit, interest, and penalty were therefore upheld. Case-Laws Central Excise Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356634