https://www.taxtmi.com/highlights?id=72811 CENVAT Credit - Supplementary invoices - stock transfer - alleged duty paid on account of suppression, etc. - the combined reading of Rule 9 (1)(b) and Section 2(h), it is clear that only in a case of sale of goods, the restriction of CENVAT Credit on supplementary invoice is applicable. In the present case, the transaction being not a sale transaction the restriction shall not apply. - Credit allowed - AT en-us Tue, 31 Oct 2023 09:54:34 +0530 Tue, 31 Oct 2023 09:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72811 CENVAT Credit - Supplementary invoices - stock transfer - alleged duty paid on account of suppression, etc. - the combined reading of Rule 9 (1)(b) and Section 2(h), it is clear that only in a case of sale of goods, the restriction of CENVAT Credit on supplementary invoice is applicable. In the present case, the transaction being not a sale transaction the restriction shall not apply. - Credit allowed - AT Highlights Central Excise Tue, 31 Oct 2023 09:54:34 +0530 https://www.taxtmi.com/highlights?id=72811