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TMI Blog2015 (6) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... f Delhi in appellants own case wherein the period was 1.4.2000 to 9.10.2000 i.e. prior to 1.3.2003. In that case in the remand proceedings, learned Commissioner (Appeals) has held that invoices issued by the first stage dealer for payment of AED, the appellant is entitled to take Cenvat credit. The CBEC circular clarifies the same that if AED has been paid prior to 1.3.2003, same can be utilized for the payment of subsequent period after 1.3.2003. - following the decision of the Hon'ble High Court of Delhi in appellants own case cited [2010 (9) TMI 136 - DELHI HIGH COURT], I hold that appellant has correctly taken the Cenvat credit - Decided in favour of assessee. - Excise Appeal No. 1499 of 2007 - Ex (SM) - - - Dated:- 26-2-2015 - Ashok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final product manufactured by the appellant do not attract levy of Additional duty of Excise during the period 1.3.03 and even thereafter that they have availed duty of AED on their inputs and no credit of such duty was taken at the material time but was taken after a long time. Therefore, no credit of AED accruing prior to 1.3.2003 can be availed for payment of duty on or after 1.3.2003 in terms of CBE C Circular No. 751/67/2003 CX dated 30.9.2003 thereafter addendum was issued to the show cause notice dated 24.3.05 on the premise that the description of the invoice of earlier period it was not prescribed under Rule 7 of the Cenvat Credit Rules and Notification No. 751/67/2003 CX dated 30.9.2003. It appears that party has not submitted cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Commissioner (Appeals) has granted the Cenvat Credit of AED paid on the strength of supplementary invoices issued by the dealer and said order has attained finality. In these circumstances also, they are entitled to take Cenvat credit. 4. On the other hand learned AR opposed the contention of the learned Counsel and submits that in the show cause notice, the allegation is clear that the supplementary invoices issued by first stage dealer is not a proper document to take Cenvat credit. Therefore, they are not entitled to take Cenvat credit. He also submits that although in the first submission, the appellant was not meant to be the recipient, but in the addendum it was clarified that Cenvat credit is sought to be wrong and only adde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material time but was taken after a long time. And whereas it appears that no credit of AED (GSI) accrued prior to 1.3.2003 can be availed and utilized for payment of Cenvat duty on or after 1.3.2003 in terms of CBEC Circular No. 751/67/2003-CX dated 30.9.2003. On going through the show cause notice as well as addendum, I find that the allegation against the appellant is that as the levy of AED during the period prior to 1.3.2003 was not attracted to their product and they have paid the AED after 1.3.2003, no credit can be availed by the appellant of such duty of the material taken by them prior to 1.3.2003 and addendum was issued by invoking extended period of limitation. If both are taken together there is no allegation against th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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