https://www.taxtmi.com/caselaws?id=30276 Cenvat credit on capital goods could not be taken beyond the duty amount reflected in the supplier's invoice, because the invoice was the prescribed document for claiming credit under the applicable excise rules. The supplier had availed and reversed only 50% credit, and the resale invoice showed only that reversed amount as duty paid. On those facts, the assessee was confined to the credit evidenced by the invoice and could not claim the full duty originally paid by the manufacturer. The challenge to denial of the additional credit therefore failed. en-us Wed, 20 Feb 2008 00:00:00 +0530 Thu, 21 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30276 Cenvat credit on capital goods could not be taken beyond the duty amount reflected in the supplier's invoice, because the invoice was the prescribed document for claiming credit under the applicable excise rules. The supplier had availed and reversed only 50% credit, and the resale invoice showed only that reversed amount as duty paid. On those facts, the assessee was confined to the credit evidenced by the invoice and could not claim the full duty originally paid by the manufacturer. The challenge to denial of the additional credit therefore failed. Case-Laws Central Excise Wed, 20 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30276