CENVAT Credit on Supplementary Invoices: No Suppression if Excise Duty by Coal Companies is Under Supreme Court Review.

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....CENVAT Credit - duty paying documents - supplementary invoices - duties which became payable by the manufacturer on account of willful misstatement or suppression of facts on their part - there cannot be suppression of fact when the issue of liability of payment of Excise duty at the end of the coal companies was a debatable issue which is pending adjudication before the Hon’ble Supreme Court.....