2009 (11) TMI 323

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..... re not entitled to take Cenvat credit paid under supplementary invoice issued by a manufacturer of inputs for the reason that the additional amount became recoverable by reason of suppression of facts with intention to evade payment of duty. - held that- the assessee cannot be held to be guilty of clandestine clearance of ‘dough’ cannot be accepted as it is not relevant for the purpose of decidin .....

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..... t the additional amount became recoverable by reason of suppression of facts with intention to evade payment of duty. I find that assessees had accepted before the Settlement Commission that removal of 'dough' for the purpose of manufacture of 'cookies' by one unit to another without payment of duty was due to suppression. This fact stands recorded in the adjudication order. The Settlement Commiss .....

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