2008 (5) TMI 230

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.... [Order]. - Heard both the sides and perused the records. 2. The issue involved in the instant appeal is regarding the eligibility to the Cenvat Credit of Rs. 2,45,427/- on two supplementary invoices No. 3203 dated 15-3-2002 (for Rs. 1,78,099/-) and 3204 dated 15-3-02 (for Rs. 67,328/-) issued by M/s. Godrej Consumers Products Ltd., Malanpur Indore to M/s. Godrej Industries Ltd., Vikroli, Mumbai....

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....taka Soaps and Detergents Ltd. v. CCE, Mysore/Bangalore reported in 2005 (192) E.L.T. 892 (Tri.-Bang.) has held that the prohibition to take credit on supplementary invoices operates only in the case of sale. In the case of stock transfer, prohibition under Rule 7(1)(b) of the Cenvat Credit Rules is not applicable, even if additional amount of duty becomes recoverable from one unit on account of f....