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TMI Blog2024 (1) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... r Rules with an intent to evade. HELD THAT:- Clearly, there can be no legal presumption of wilful misstatement or suppression of facts or violation of Act or Rules with an intent to evade if the assessee, on being pointed out by the officers, pays the differential duty. We fail to understand how the Additional Commissioner made such a presumption and further, based on that presumption, issued the SCN to deny Cenvat credit to the appellant. He also had no jurisdiction to decide if Silicon, which is an assessee of the Vishakapatnam Commissionerate, had willfully misstated or suppressed facts or violated Act or Rules with an intent to evade. His jurisdiction in Jaipur is thousands of miles away from Silicon and he erred in arrogating to him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ences (P) Ltd Silicon ., Vishakapatnam and availed Cenvat credit on the invoices. Silicon was advised by the central excise officers that the inputs which it had supplied to the appellant have to be valued at 110% of the cost of production based on CAS-4 certificates. Silicon agreed, calculated the differential value and duty and raised supplementary invoices on the appellant and paid excise duty. As the recipient of the inputs, the appellant availed Cenvat credit on the strength of these supplementary invoices. Supplementary invoices are valid documents to take Cenvat credit as per Rule 9(1) (b) of the Cenvat Credit Rules, 2004 CCR except where the additional amount of duty became recoverable from the manufacturer or importer of inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The appellant resisted the proposals in the SCN but they were confirmed by the original authority and such confirmation was upheld by the impugned order. Cenvat credit has been denied to the appellant on the strength of the supplementary invoices issued to the appellant by its supplier. Such credit is available as per Rule 9(1) (b) of CCR except where such duty payment was duty to fraud, collusion, willful misstatement or suppression of facts or contravention of provisions of the Act or Rules with an intent to evade duty. Needless to say that if credit is to be denied on the ground that the supplementary invoices fall in this category, it has to be established that they do. The authorities who can determine that fraud, collusion, wilf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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