Duty passed on via supplementary invoice is eligible as cenvat credit

Vedanta Limited Vs C.C.E (CESTAT Ahmedabad)

CESTAT Ahmedabad held that duty passed on via supplementary invoice is eligible for cenvat credit as it is not due to reason of any suppression of fact, fraud, collusion or wilful mis-statement, etc. and hence not barred by provisions of Rule 57AE of Central Excise Rules, 1944.

Facts- In pursuance to an intelligence that M/s. Sterlite Industries (India) Ltd., Tuticorin has raised supplementary invoices in favour of Appellant i.e.

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