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    <title>CENVAT Credit Dispute: SECL&#039;s Use of Supplementary Invoices Not Suppression u/r 9(1)(b) of Cenvat Credit Rules.</title>
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      <description>CENVAT credit - duty paying invoices issued by the Coal Companies - supplementary invoices - the issue of wrong availment on part of M/s SECL is still a debatable issue - the ascertainment on part of the appellant as is required under Rule 9 (1) (b) of Cenvat Credit Rules cannot be held to have been an act of suppression.</description>
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