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TMI Blog2015 (3) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... voices issued by the appellant is not a cenvatable document(s) at all and hence, no credit of any import duty paid by the appellant can be taken on the strength of these invoices, notwithstanding the non-making of endorsement in this regard on the documents. Thus, the issue involved herein is squarely covered by the decision of the Larger Bench cited [2014 (8) TMI 214 - CESTAT MUMBAI (LB)]. - Decided in favour of assessee. - Appeal No. C/89127/13 - - - Dated:- 31-12-2014 - P. R. Chandrasekharan,JJ. For the Appellant : Shri M L Grover, Adv. For the Respondent : Shri A K Singh, Addl. Comm. (AR) ORDER Per: P R Chandrasekharan: 1. The appeal is directed against Order-in-Appeal No. MUM-CUSM-AMP-111-13-14 dated 10/07/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not entitled to take Cenvat credit of the SAD paid on the imported goods. The learned Counsel also submitted copies of the invoices issued from domestic sale. In the said invoices, there is no indication whatsoever of the SAD paid and the only tax amount indicated is that of Sales Tax/VAT. The said invoice also does not contain the registration number of the appellant under the Cenvat Credit Rules as a dealer in cenvatable goods authorised to issue cenvatable invoices. Under Rule (9) of the Cenvat Credit Rules, 2004, credit can be taken only if the duty amount is clearly specified and also the registration number and address of the manufacturer or the authorised dealer is indicated. In the absence of these details, no credit under the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by both the sides. 4.1 As is evident from the domestic sale invoices, there is no mention anywhere in those invoices of the SAD paid by the importer. Further, there is no registration number of the appellant as a cenvatable dealer mentioned in those invoices. Therefore, in terms of the Rule 9 of the Cenvat Credit Rules, 2004, the tax invoices issued by the appellant is not a cenvatable document(s) at all and hence, no credit of any import duty paid by the appellant can be taken on the strength of these invoices, notwithstanding the non-making of endorsement in this regard on the documents. Thus, the issue involved herein is squarely covered by the decision of the Larger Bench cited supra. Accordingly, I allow the appeal by setting aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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