2011 (8) TMI 1098

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..... le - Held that: - the applicant is not a registered dealer for the purpose of passing of credits. Further, the invoices produced for our perusal, which have been relied upon by the Commissioner (Appeals), do not indicate any amount of Customs Duty separately and, therefore, the basis of fear that these documents could have been used for taking credit does not exist - petition dismissed - decided a .....

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..... specifically indicate in the invoice that no credit of additional duty of customs levied under sub-section (5) of Section 3 of the Customs Tariff Act was admissible. However, Commissioner (Appeals) set aside the order of the original authority and allowed the refund of component of SAD paid by the, applicant. 3. The learned Consultant appearing for the applicant submits that the applicant is no .....

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..... o further submits that the invoices produced required to be verified. 5. We have carefully considered the submissions of both sides and perused the records. Undisputedly, the applicant is not a registered dealer for the purpose of passing of credits. Further, the invoices produced for our perusal, which have been relied upon by the Commissioner (Appeals), do not indicate any amount of Customs D .....

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