https://www.taxtmi.com/caselaws?id=364279 The Tribunal ruled in favor of the appellant, a manufacturer of motor vehicle parts, allowing the availment and utilization of cenvat credit based on supplementary invoices issued by a registered dealer. The Tribunal held that the supplementary invoices were valid documents under the relevant rules, emphasizing that the appellant met the substantive requirement for cenvat credit. Consequently, the Tribunal set aside the Adjudicating Authority's decision to disallow the credit, stating that the appellant was entitled to claim credit for the additional duty paid reflected in the supplementary invoices. The Tribunal further ruled that as the credit was correctly availed, no interest or penalty was applicable, providing consequential relief to the appellant. en-us Tue, 15 May 2018 00:00:00 +0530 Thu, 26 Jul 2018 08:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364279 The Tribunal ruled in favor of the appellant, a manufacturer of motor vehicle parts, allowing the availment and utilization of cenvat credit based on supplementary invoices issued by a registered dealer. The Tribunal held that the supplementary invoices were valid documents under the relevant rules, emphasizing that the appellant met the substantive requirement for cenvat credit. Consequently, the Tribunal set aside the Adjudicating Authority's decision to disallow the credit, stating that the appellant was entitled to claim credit for the additional duty paid reflected in the supplementary invoices. The Tribunal further ruled that as the credit was correctly availed, no interest or penalty was applicable, providing consequential relief to the appellant. Case-Laws Central Excise Tue, 15 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364279