https://www.taxtmi.com/caselaws?id=51930 Supplementary invoices were treated as valid documents for availing Modvat credit because Notification No. 51/2000-C.E. (N.T.) was regarded as clarificatory and procedural rather than a new restriction. On that basis, the later notification was applied to the disputed credit claim retrospectively, and the same reasoning was extended to Rule 7 of the Cenvat Credit Rules. The operative effect was that credit could be taken on the strength of supplementary invoices where the amendment only explained the existing entitlement. en-us Thu, 03 Jul 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51930 Supplementary invoices were treated as valid documents for availing Modvat credit because Notification No. 51/2000-C.E. (N.T.) was regarded as clarificatory and procedural rather than a new restriction. On that basis, the later notification was applied to the disputed credit claim retrospectively, and the same reasoning was extended to Rule 7 of the Cenvat Credit Rules. The operative effect was that credit could be taken on the strength of supplementary invoices where the amendment only explained the existing entitlement. Case-Laws Central Excise Thu, 03 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51930