Page 230 - ELT_1st August 2020_Vol 373_Part 3

412 EXCISE LAW TIMES [ Vol. 373

(II) inputs or capital goods as such;
(ii) an importer;
(iii) an importer from his depot or from the premises of the
consignment agent of the said importer if the said depot
or the premises, as the case may be, is registered in terms
of the provisions of Central Excise Rules, 2002;
(iv) a first stage dealer or a second stage dealer, as the case
may be, in terms of the provisions of Central Excise
Rules, 2002; or
(b) a supplementary invoice, issued by a manufacturer or import-
er of inputs or capital goods in terms of the provisions of Cen-
tral Excise Rules, 2002 from his factory or depot or from the
premises of the consignment agent of the said manufacturer or
importer or from any other premises from where the goods
are sold by, or on behalf of, the said manufacturer or importer,
in case additional amount of excise duties or additional duty
leviable under section 3 of the Customs Tariff Act, has been
paid, except where the additional amount of duty became re-
coverable from the manufacturer or importer of inputs or
capital goods on account of any non-levy or short-levy by rea-
son of fraud, collusion or any wilful mis-statement or suppres-
sion of facts or contravention of any provisions of the Excise
Act, or of the Customs Act, 1962 (52 of 1962) or the rules made
thereunder with intent to evade payment of duty.
Explanation. - For removal of doubts, it is clarified that sup-
plementary invoice shall also include challan or any other sim-
ilar document evidencing payment of additional amount of
additional duty leviable under section 3 of the Customs Tariff
Act; or
[(bb) a supplementary invoice, bill or challan issued by a provider
of output service, in terms of the provisions of Service Tax
Rules, 1994 except where the additional amount of tax became
recoverable from the provider of service on account of non-
levy or non-payment or short-levy or short-payment by reason
of fraud or collusion or wilful mis-statement or suppression of
facts or contravention of any of the provisions of the Finance
Act or of the rules made thereunder with the intent to evade
payment of service tax; or]
(c) a bill of entry; or
(d) ………..
(6) The manufacturer of final products or the provider of output
service shall maintain proper records for the receipt and consump-
tion of the input services in which the relevant information regard-
ing the value, tax paid, CENVAT credit taken and utilized, the per-
son from whom the input service has been procured is recorded
and the burden of proof regarding the admissibility of the CENVAT
credit shall lie upon the manufacturer or provider of output service
taking such credit.

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