TaxTMI 
TaxTMI 
2005 (12) TMI 30
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....er has granted Modvat credit to the respondent. 2. The relevant facts for consideration are that the respondents are manufacturer and were availing Modvat credit facility. They availed Modvat credit on the invoices issued by the first stage dealer and these invoices were issued by the first stage dealer on the strength of supplementary invoices issued by the manufacturers of those goods. A show c....
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....plementary invoice is part and parcel of the main invoice. The Excise Duty paid through the supplementary invoice is the duty paid on the inputs initially supplied by the manufacturer and then to dealer. Therefore, the invoice issued by the dealer on the basis of supplementary invoice of the manufacturer is covered under the invoice mentioned in Rule 7 (a) (iv) and hence, a valid document for taki....