CESTAT allows use of Cenvat Credit to pay Excise Duty on Supplementary Invoices

Traco Cable Company Ltd. Vs Commissioner of Respondent Central Excise (CESTAT Bangalore) The first question as to whether the supplementary invoices relate to the date of original clearance or the date on which the supplementary invoice was raised has been decided by the Supreme Court in Steel Authority of India. Accordingly, interest under Section 11AB needs to be paid by the appellant on the differential amount of duty.  On the second question of whether Cenvat credit can be utilized fo payment of duty in view of the proviso to Rule 3(4) of the Cenvat Credit Rules, 2004, we find that the Hi...