https://www.taxtmi.com/caselaws?id=445075 CESTAT Ahmedabad allowed the appeal where job worker was denied CENVAT credit on supplementary invoices issued by supplier for differential duty payment. The tribunal held that Rule 9(1)(b) of CENVAT Credit Rules 2004 restricting credit on supplementary invoices applies only to sale transactions, not stock transfers for job work. Since goods were received on returnable basis without consideration and ownership remained with supplier, the transaction was not a sale. Penalties on both appellant job worker and supplier were set aside as credit was rightfully available and supplier's supplementary invoice issuance was proper. en-us Thu, 19 Oct 2023 00:00:00 +0530 Mon, 30 Oct 2023 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445075 CESTAT Ahmedabad allowed the appeal where job worker was denied CENVAT credit on supplementary invoices issued by supplier for differential duty payment. The tribunal held that Rule 9(1)(b) of CENVAT Credit Rules 2004 restricting credit on supplementary invoices applies only to sale transactions, not stock transfers for job work. Since goods were received on returnable basis without consideration and ownership remained with supplier, the transaction was not a sale. Penalties on both appellant job worker and supplier were set aside as credit was rightfully available and supplier's supplementary invoice issuance was proper. Case-Laws Central Excise Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445075