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TMI Blog2015 (1) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. ORDER The appellants are engaged in the manufacture of S.S. Billets and Flats, falling under Chapter 72 of the Central Excise Tariff Act, 1985. During the period of February, 2007 to March, 2007, they availed the Cenvat credit of additional duty of Customs amounting to Rs. 89,146/-. 2. Based upon audit objection, proceedings were initiated against them for denial of the said credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and further they did not given any remark on the invoices that they did not claim the refund of Additional duty of customs. I observe that appellant did not contend this ground and also there is no reason to interfere in this finding, hence I uphold the said findings of the adjudicating authority and reject the appeal on this ground." 4. As is seen from above the appellate authority have obs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CVD, subject to fulfilment of certain conditions. One of the condition was that the sale invoices would bear an endorsement that the same are not cenvatable. There is no such endorsement on the invoices. 5. In view of the above the importer of the raw material would not have claimed the refund of the Additional Duty of Customs paid by him. As such the same would be available as Cenvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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