CENVAT Credit Dispute: SECL's Use of Supplementary Invoices Not Suppression u/r 9(1)(b) of Cenvat Credit Rules.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT credit - duty paying invoices issued by the Coal Companies - supplementary invoices - the issue of wrong availment on part of M/s SECL is still a debatable issue - the ascertainment on part of the appellant as is required under Rule 9 (1) (b) of Cenvat Credit Rules cannot be held to have been an act of suppression.....