2008 (12) TMI 203

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ces and 'differential duty certificates' during the period from 1-4-2000 to 28-8-2000. Prior to 1-4-2000, Cenvat credit of differential duty paid on inputs by a manufacturer/supplier thereof could be availed by a manufacturer of final product on the strength of a certificate issued by the range officer concerned under Rule 57E of the erstwhile Central Excise Rules, 1944. When the said rule was replaced by a new set of rules w.e.f. 1-4-2000 by Notification 11/2000-C.E. (N.T.) dated 1-3-2000, neither a supplementary invoice nor a differential duty certificate was specified under the new rules as a document for the purpose of availment of Cenvat credit. It was only on 29-8-2000 that provision was made for availment of Cenvat credit on inputs o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nputs in the manner they did during the period of dispute. It is not in dispute that an invoice issued under Rule 52A of the Central Excise Rules, 1944 was one of the documents prescribed for the taking of credit on inputs. When the inputs in question were received in the appellants' factory under cover of such invoices, Modvat credit of the duty paid thereon was availed by them. Subsequently, on account of enhancement of value, additional amounts of duty came to be paid on the goods by the supplier, which was certified by the departmental officer concerned under Rule 57E. The input supplier also issued supplementary invoices whereunder additional duty was paid, to the appellants. These supplementary invoices were also issued under Rule 52A....