https://www.taxtmi.com/caselaws?id=54268 Cenvat credit on supplementary invoices was held admissible where the supplier had voluntarily paid differential duty arising from a valuation dispute and no adjudicated finding of misstatement or misdeclaration had been established against the supplier. The bar under Rule 7(1)(b) was not attracted merely on an assumption of supplier misdeclaration, so the recipient could not be denied credit on that basis. The denial of credit was set aside and consequential relief followed in favour of the assessee. en-us Thu, 07 Jul 2005 00:00:00 +0530 Tue, 19 Oct 2010 11:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54268 Cenvat credit on supplementary invoices was held admissible where the supplier had voluntarily paid differential duty arising from a valuation dispute and no adjudicated finding of misstatement or misdeclaration had been established against the supplier. The bar under Rule 7(1)(b) was not attracted merely on an assumption of supplier misdeclaration, so the recipient could not be denied credit on that basis. The denial of credit was set aside and consequential relief followed in favour of the assessee. Case-Laws Central Excise Thu, 07 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54268