https://www.taxtmi.com/caselaws?id=414335 The High Court upheld the appellant's position that duty liability arises when supplementary invoices are issued, allowing the use of Cenvat credit. The Court deemed the proviso to Rule 3(4) of Cenvat Credit Rules, 2004 as ultra vires, supporting the appellant's use of Cenvat credit. However, interest under Section 11AB was imposed on the differential duty amount. The Tribunal agreed with the appellant that no penalty should be imposed as duty on supplementary invoices was promptly paid. The appeal was partially allowed, setting aside the demand for cash payment of duty, requiring interest payment, and dismissing the penalty. en-us Mon, 01 Nov 2021 00:00:00 +0530 Wed, 03 Nov 2021 09:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414335 The High Court upheld the appellant's position that duty liability arises when supplementary invoices are issued, allowing the use of Cenvat credit. The Court deemed the proviso to Rule 3(4) of Cenvat Credit Rules, 2004 as ultra vires, supporting the appellant's use of Cenvat credit. However, interest under Section 11AB was imposed on the differential duty amount. The Tribunal agreed with the appellant that no penalty should be imposed as duty on supplementary invoices was promptly paid. The appeal was partially allowed, setting aside the demand for cash payment of duty, requiring interest payment, and dismissing the penalty. Case-Laws Central Excise Mon, 01 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414335