Denial of CENVAT Credit on supplementary invoices prior to 01.04.2011 unjustified

Hindalco Industries Ltd. Vs Commissioner of Central Excise (CESTAT Allahabad)

CESTAT Allahabad held that denial of CENVAT Credit on supplementary invoices evidencing the payment of service tax for period prior to amendments made in CENVAT Credit Rules, 2004 by way of insertion of Rule 9 (1) (bb) effective from 01.04.2011 is unjustified.

Facts- Appellant is a manufacturer of excisable goods and are availing the CENVAT Credit as admissible to them in terms o

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