2007 (6) TMI 434 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, allowing them to avail Cenvat credit of duty from a supplementary invoice. The Commissioner of Central Excise (Appeals) had initially denied the credit, but the Tribunal disagreed, stating that the credit was admissible since the input supplier's short payment was due to misclassification of the product, not fraud or suppression. The Tribunal set aside the earlier order and allowed the appeal.