https://www.taxtmi.com/caselaws?id=364977 Cenvat credit on supplementary invoices issued by a coal company was upheld because Rule 9(1)(b) of the Cenvat Credit Rules, 2004 applies only where the recipient has positive knowledge of suppression, collusion or other misconduct by the supplier. The supplier's differential duty dispute was still pending before the Supreme Court, so the position was debatable rather than settled, and a show cause notice to the supplier by itself did not establish suppression or collusion by the appellant. In the absence of any adverse material showing deliberate wrongdoing, the denial of credit was unsustainable and the appellant was entitled to avail the credit. en-us Mon, 30 Jul 2018 00:00:00 +0530 Wed, 08 Aug 2018 19:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364977 Cenvat credit on supplementary invoices issued by a coal company was upheld because Rule 9(1)(b) of the Cenvat Credit Rules, 2004 applies only where the recipient has positive knowledge of suppression, collusion or other misconduct by the supplier. The supplier's differential duty dispute was still pending before the Supreme Court, so the position was debatable rather than settled, and a show cause notice to the supplier by itself did not establish suppression or collusion by the appellant. In the absence of any adverse material showing deliberate wrongdoing, the denial of credit was unsustainable and the appellant was entitled to avail the credit. Case-Laws Central Excise Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364977