2009 (7) TMI 436

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....llant. Shri S. Ignatius, Advocate, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - The issue in this appeal relates to the eligibility to Cenvat credit availed on the basis of supplementary invoices in respect of payment of differential duty on account of rate of duty difference. According to the Revenue, which is in appeal before the Tribunal, supplementary invoices i....

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....by the respondents. In these circumstances, the decision of the Tribunal in Jindal Iron & Steel Company Ltd. v. CCE, Thane-II reported in 2004 (164) E.L.T. 294 (Tri.-Mum.), holding that the provisions regarding documents and accounts which had been made under Rule 57AE to regulate the procedure of taking credit cannot override the basic proposition that the credit has to be equal to the duty paid ....