https://www.taxtmi.com/caselaws?id=54423 Rule 7 of the Cenvat Credit Rules, 2002 was treated as a simplified credit provision: credit could be taken on the basis of an invoice issued for clearance of inputs or capital goods, without importing additional restrictions from the earlier Rule 57G regime. The supplementary CBEC instructions were read as barring only extra copies of invoices, not the ordinary duplicate or triplicate copies. On that reasoning, triplicate manufacturer invoices were accepted as valid supporting documents for Cenvat credit, and the appellant was found to have established a strong prima facie case for waiver of pre-deposit and stay of recovery. en-us Tue, 03 May 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54423 Rule 7 of the Cenvat Credit Rules, 2002 was treated as a simplified credit provision: credit could be taken on the basis of an invoice issued for clearance of inputs or capital goods, without importing additional restrictions from the earlier Rule 57G regime. The supplementary CBEC instructions were read as barring only extra copies of invoices, not the ordinary duplicate or triplicate copies. On that reasoning, triplicate manufacturer invoices were accepted as valid supporting documents for Cenvat credit, and the appellant was found to have established a strong prima facie case for waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Tue, 03 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54423