https://www.taxtmi.com/caselaws?id=419549 The Tribunal allowed the appeal, permitting the appellant, a sponge iron manufacturer, to claim cenvat credit based on supplementary invoices issued by a Public Sector Undertaking for excise duty on items like royalty. The Tribunal found no fraud or suppression justifying the disallowance of cenvat credit under Rule 9, considering the historical practice where excise duty was not charged on such items by the Undertaking. The appellant was deemed entitled to the cenvat credit, and the appeal was allowed. en-us Thu, 03 Feb 2022 00:00:00 +0530 Tue, 15 Mar 2022 08:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419549 The Tribunal allowed the appeal, permitting the appellant, a sponge iron manufacturer, to claim cenvat credit based on supplementary invoices issued by a Public Sector Undertaking for excise duty on items like royalty. The Tribunal found no fraud or suppression justifying the disallowance of cenvat credit under Rule 9, considering the historical practice where excise duty was not charged on such items by the Undertaking. The appellant was deemed entitled to the cenvat credit, and the appeal was allowed. Case-Laws Central Excise Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419549