No Restriction of CENVAT Credit on Supplementary Invoice for Stock Transfer

Hindustan Unilever Ltd Vs C.C.E & S.T. (CESTAT Ahmedabad)

CESTAT Ahmedabad held that restriction of CENVAT Credit on supplementary invoice is applicable only in case of sale of goods. In the present case, restriction of CENVAT Credit on supplementary invoice is not applicable as there is only a stock transfer.

Facts- The issue involved in the present case is that whether the credit availed by the appellant job worker based on supplementary invoices issued by Hindustan Unilever Ltd paying different

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