https://www.taxtmi.com/caselaws?id=363956 Cenvat credit on supplementary invoices for coal supply was treated as admissible where no fraud or suppression was attributable to the cement manufacturer. Rule 9(1)(b) of the Cenvat Credit Rules, 2004 was examined against Revenue's objection that the supplier had omitted certain charges from original invoices and that supplementary invoices were therefore invalid. The assessable-value issue remained pending before the Supreme Court, so denial of credit on allegations of fraud or suppression was not sustained. The appeal was allowed with consequential relief, recognising entitlement to credit on the supplementary invoices. en-us Tue, 03 Jul 2018 00:00:00 +0530 Sat, 24 Jan 2026 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363956 Cenvat credit on supplementary invoices for coal supply was treated as admissible where no fraud or suppression was attributable to the cement manufacturer. Rule 9(1)(b) of the Cenvat Credit Rules, 2004 was examined against Revenue's objection that the supplier had omitted certain charges from original invoices and that supplementary invoices were therefore invalid. The assessable-value issue remained pending before the Supreme Court, so denial of credit on allegations of fraud or suppression was not sustained. The appeal was allowed with consequential relief, recognising entitlement to credit on the supplementary invoices. Case-Laws Central Excise Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363956