https://www.taxtmi.com/caselaws?id=798923 Rule 9(1)(b) of the CENVAT Credit Rules, 2004 permits credit on supplementary invoices unless the supplier's differential-duty liability resulted from non-levy or short-levy involving fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. Where prior proceedings conclusively establish that the supplier's short-payment or non-payment did not arise from any of those excluded circumstances, supplementary invoices remain valid credit documents. CENVAT credit on the disputed supplementary invoices is therefore admissible to the assessee. en-us Thu, 10 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798923 Rule 9(1)(b) of the CENVAT Credit Rules, 2004 permits credit on supplementary invoices unless the supplier's differential-duty liability resulted from non-levy or short-levy involving fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. Where prior proceedings conclusively establish that the supplier's short-payment or non-payment did not arise from any of those excluded circumstances, supplementary invoices remain valid credit documents. CENVAT credit on the disputed supplementary invoices is therefore admissible to the assessee. Case-Laws Central Excise Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798923