Manufacturers Can Claim Cenvat Credit via Supplementary Invoices; No Fraud or Evasion Involved Under Excise Rules.

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Full Text of the Document

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....Cenvat credit can be availed by the manufacturer on the strength of supplementary invoice since such amount of duty cannot be said to be paid on account of any non-levy or short levy by reason of fraud, collusion or any willful mis-statement or suppression of facts or contravention of any provision of the Central Excise Act/Rules with intent to evade payment of duty.....