9911796707
TMI Blog2013 (11) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is not a registered dealer who is authorized to issue Cenvatable invoices. Secondly, the invoices issued by the appellant, copies of which we have perused, do not indicate the SAD paid. Cenvat credit can be availed only when the invoices are issued by a manufacturer or an importer or a registered dealer. Inasmuch as the appellant is not a registered dealer, the question of taking credit on the strength of invoices issued by him does not arise at all. Further, the invoices do not indicate the amount of SAD paid. In the absence of such a detail, the question of availing Cenvat credit also does not arise. Thus, the object and purpose of the declaration is achieved in the present case. The appellant has paid SAD at the time of import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Tariff Act, 1975 shall be admissible. Since such a declaration was not found indicated on the local sale invoices, it is not possible to verify as to whether Cenvat credit was actually availed by any of the buyers or otherwise. The appellant preferred an appeal before the lower appellate authority, who rejected their appeal. Hence the appellant is before us. 3. The learned consultant for the appellant submits that at the time of importation of the goods, they have paid the Special Additional Duty of Customs and subsequently while selling the goods they have paid the Sales Tax/VAT. In view of the above, they are eligible for refund of the SAD paid in terms of Notification No. 102/2007-Cus. However, he fairly admits that they have not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arefully considered the submissions made by both sides. The purpose of a declaration as stipulated in para 2(b) of Notification No. 102/2007-Cus., dated 14-9-2007 is to deny double benefit i.e. the buyer of the goods takes the credit of the SAD paid, while the seller gets refund of the SAD paid. In order to prevent this, the aforesaid declaration has been prescribed in the Notification. However, in the present case, the appellant is not a registered dealer who is authorized to issue Cenvatable invoices. Secondly, the invoices issued by the appellant, copies of which we have perused, do not indicate the SAD paid. Cenvat credit can be availed only when the invoices are issued by a manufacturer or an importer or a registered dealer. Inasmuch a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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