https://www.taxtmi.com/caselaws?id=294766 The Tribunal allowed the appeal filed by the appellant, setting aside the order disallowing Cenvat credit based on supplementary invoices issued by the input supplier. The Tribunal held that there was no valid reason to differentiate between original and supplementary invoices for claiming credit on duty paid. As the appellant received the inputs at their factory, they were entitled to claim Cenvat credit for the additional duty amounts paid by the supplier. The Tribunal emphasized that procedural grounds should not deny the substantive entitlement to Cenvat credit. en-us Thu, 24 Oct 2019 00:00:00 +0530 Sat, 01 May 2021 17:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294766 The Tribunal allowed the appeal filed by the appellant, setting aside the order disallowing Cenvat credit based on supplementary invoices issued by the input supplier. The Tribunal held that there was no valid reason to differentiate between original and supplementary invoices for claiming credit on duty paid. As the appellant received the inputs at their factory, they were entitled to claim Cenvat credit for the additional duty amounts paid by the supplier. The Tribunal emphasized that procedural grounds should not deny the substantive entitlement to Cenvat credit. Case-Laws Central Excise Thu, 24 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294766