2026-VIL-1602-CESTAT-DEL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Eligibility of CENVAT credit on supplementary invoices, Applicability of exclusion clause in Rule 9(1)(b) of CENVAT Credit Rules 2004, Conditions for denial of credit when short-levy of duty by supplier occurred – Appellant availed CENVAT credit on supplementary invoices issued by supplier who had initially excluded certain amounts from assessable value for computation of central excise duty. Supplier later paid differential central excise duty upon dispute and issued supplementary invoices - Revenue disallowed CENVAT credit arguing that supplier had short-paid duty due to suppression of facts and denial was justified under proviso to Rule 9(1)(b) of CENVAT Credit Rules - Whether supplementary invoices on which differential excise duty was paid by supplier are eligible for CENVAT credit when Rule 9(1)(b) excludes credit where short-levy occurred due to fraud, collusion, willful misstatement or suppression of facts – HELD – Supplementary invoices issued by the supplier are eligible documents for taking CENVAT credit under Rule 9(1)(b) of CENVAT Credit Rules 2004. The Tribunal in its decision involving the same supplier examined the question of whether the short payment or non-payment was by reason of fraud, collusion, willful misstatement or suppression of facts - The Tribunal specifically examined the question of whether extended period of limitation was correctly invoked and held that it was not. The Tribunal examined whether penalty under section 11AC was justified and held that it was not. The Tribunal clearly held that the short payment or non-payment was not by reason of fraud, collusion, willful misstatement or suppression of facts and did not attract the exclusion in Rule 9(1)(b). Therefore, the appellant was entitled to take CENVAT credit on the supplementary invoices and the disallowance of credit was not justified – The impugned order disallowing CENVAT credit is set aside and the appeal is allowed
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