2005 (7) TMI 210 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal regarding denial of Cenvat credit on supplementary invoices. The denial was based on Rule 7(1)(b) of the Cenvat Credit Rules, but the tribunal found no bar to the credit in this case. The differential duty was paid voluntarily by the supplier due to misdeclaration, but the credit was held eligible as there was no finding against the supplier. The appeal was allowed with consequential benefit.