2013 (12) TMI 666

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...., Sr. General Manager, Excise & S.T. For the Respondent : Mr. Ahibaran Additional Commissioner (AR) PER : Ashok Jindal The applicants are seeking waiver of pre-deposit of the impugned demands, i.e. duty and penalty confirmed by the impugned order. 2. The facts of the case are that the applicants have two units, one is R&D unit and the other is tractor unit. Some parts are being manufac....

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...., 2001, the applicants are not entitled to take cenvat credit on the strength of supplementary invoice as it is invalid document in terms of the provisions of Rule 7(b) of the Cenvat Credit Rules, 2001. 3. Heard both sides. 4. It is not in dispute that duty has been paid by R&D unit. Therefore, the applicants have taken the credit on the strength of supplementary invoice. Whether the credit ....