CENVAT Credit Cannot Be Denied on Supplementary Invoices When Goods Aren't Sold: Rule 9(1)(b) Clarified. (1)(b.

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....CENVAT Credit - supplementary invoice - Suppression of facts on the part of Supplier of goods or not - There is merit in the submission made by the appellant that in case where goods are not sold and supplementary invoice is raised above Rule 9 (1) (b) of Cenvat Credit Rules, 2004 cannot be invoked in such circumstances - Credit cannot be denied - AT....