https://www.taxtmi.com/caselaws?id=468482 Cenvat credit cannot be denied on supplementary invoices reflecting differential duty paid by a registered manufacturer where the inputs were received duty-paid and used in manufacture of final products. The Tribunal treated Rule 9(1)(b) of the Cenvat Credit Rules, 2004 as procedural and held that a technical objection about the form of the documents could not override the substantive entitlement to credit. Because the invoices evidenced actual duty payment and the core conditions for credit were satisfied, denial of credit on that ground was unsustainable. en-us Wed, 11 Sep 2024 00:00:00 +0530 Fri, 08 May 2026 21:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468482 Cenvat credit cannot be denied on supplementary invoices reflecting differential duty paid by a registered manufacturer where the inputs were received duty-paid and used in manufacture of final products. The Tribunal treated Rule 9(1)(b) of the Cenvat Credit Rules, 2004 as procedural and held that a technical objection about the form of the documents could not override the substantive entitlement to credit. Because the invoices evidenced actual duty payment and the core conditions for credit were satisfied, denial of credit on that ground was unsustainable. Case-Laws Central Excise Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468482