https://www.taxtmi.com/caselaws?id=364762 Cenvat credit on supplementary invoices cannot be denied merely because the recipient did not independently ascertain the bar in Rule 9(1)(b) of the Cenvat Credit Rules, 2004. Where the underlying duty or valuation dispute is already sub judice and no positive material shows fraud, suppression, or collusion, the exclusion for credit is not attracted. The fact that the invoices were issued by a Government of India undertaking also weighed against any inference of misconduct. On that basis, the credit denial was treated as unsustainable and the recipient was held entitled to avail credit on the supplementary invoices. en-us Mon, 23 Jul 2018 00:00:00 +0530 Sat, 04 Aug 2018 08:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364762 Cenvat credit on supplementary invoices cannot be denied merely because the recipient did not independently ascertain the bar in Rule 9(1)(b) of the Cenvat Credit Rules, 2004. Where the underlying duty or valuation dispute is already sub judice and no positive material shows fraud, suppression, or collusion, the exclusion for credit is not attracted. The fact that the invoices were issued by a Government of India undertaking also weighed against any inference of misconduct. On that basis, the credit denial was treated as unsustainable and the recipient was held entitled to avail credit on the supplementary invoices. Case-Laws Central Excise Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364762