Manufacturers Can Claim Cenvat Credit via Supplementary Invoices; No Fraud or Evasion Involved Under Excise Rules.

Cenvat credit can be availed by the manufacturer on the strength of supplementary invoice since such amount of duty cannot be said to be paid on account of any non-levy or short levy by reason of fraud, collusion or any willful mis-statement or suppression of facts or contravention of any provision of the Central Excise Act/Rules with intent to evade payment of duty. .....

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