https://www.taxtmi.com/caselaws?id=445520 The Tribunal allowed the Appeal, setting aside the confirmed demand against the Appellant for Cenvat Credit based on supplementary invoices from the Dankuni unit. The Tribunal found that Rule 7(1)(b) of the Cenvat Credit Rules was inapplicable as the Show Cause Notices issued did not invoke extended period provisions or allege suppression, fraud, or misstatement. Additionally, since the demands against the Dankuni unit had not reached finality and were under appeal, the Tribunal concluded that the allegations were not legally sustainable, granting consequential relief to the Appellant. en-us Mon, 06 Nov 2023 00:00:00 +0530 Fri, 10 Nov 2023 08:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445520 The Tribunal allowed the Appeal, setting aside the confirmed demand against the Appellant for Cenvat Credit based on supplementary invoices from the Dankuni unit. The Tribunal found that Rule 7(1)(b) of the Cenvat Credit Rules was inapplicable as the Show Cause Notices issued did not invoke extended period provisions or allege suppression, fraud, or misstatement. Additionally, since the demands against the Dankuni unit had not reached finality and were under appeal, the Tribunal concluded that the allegations were not legally sustainable, granting consequential relief to the Appellant. Case-Laws Central Excise Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445520