2004 (8) TMI 568 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard an appeal filed by the Revenue against the order allowing Cenvat credit on a supplementary invoice. The Revenue's appeal was based on the absence of provisions to take credit on a supplementary invoice on the relevant date. However, a subsequent amendment to the Cenvat Credit Rule validated supplementary invoices for credit, leading to the dismissal of the appeal. (Case Citation: 2004 (8) TMI 568 - CESTAT, New Delhi)