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TMI Blog2010 (6) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... facturer only subsequent to the taking of credit by the assessees on the strength of three supplementary invoices, the restriction contained in under Rule 9(1)(b) is not attracted against the assesses so as to sustain the duty - set aside order and allow the appeal X X X X Extracts X X X X X X X X Extracts X X X X ..... sult of fraud, suppression etc. and therefore, the assessees were hit by the restrictions/conditions stipulated under Rule 9(1)(b) of Cenvat Credit Rules, 2004, which reads as under :- "the Cenvat Credit may be taken by a manufacturer on the basis of a "Supplementary invoice" issued by a manufacturer of inputs or capital goods in terms of the provisions of Central Excise Rules, 2002 from his fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Rules, 2004. The notice was adjudicated by lower appellate authority and demand was confirmed together with interest for Cenvat credit wrongly taken based on the supplementary invoices and penalty of Rs. 5,000/- was imposed on the assessees. The Commissioner (Appeals) having upheld the order of the adjudication, the assessees are in appeal before the Tribunal. 2. I have heard both sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional amount of duty became recoverable from the supplier manufacturer only subsequent to the taking of credit by the assessees on the strength of three supplementary invoices, the restriction contained in under Rule 9(1)(b) is not attracted against the assesses so as to sustain the duty. I, therefore set aside the impugned order and allow the appeal. (Order pronounced and dictated in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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