CESTAT says CENVAT Credit Allowed Where Supplier Short Payment Was Not Fraudulent

Bharat Aluminium availed ₹6.51 crore CENVAT credit on supplementary invoices issued by South Eastern Coalfields Ltd. after payment of differential duty on coal. Since the Tribunal had already held that SECL’s original short-paymentwas not due to fraud, suppression or wilful misstatement, the supplementary invoices were valid credit documents under Rule 9(1)(b).