9911796707
TMI Blog2015 (12) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... Special Additional Duty (4%) have not been availed. These certificates have been attested by the Jurisdictional Range Office - appellant has neither passed on Cenvat credit of 4% SAD to the buyers nor the buyers have availed Cenvat credit of SAD. I am of the view that as per the notification 102/2007-Cus and Board Circular prescribed the procedure. The only requirement, as regards Cenvat credit is that the claimant should make endorsement on the invoice that the Cenvat credit in respect of additional duty should not be availed by the buyers. The said compliance was undisputedly made by the appellant on their sale invoices. In view of the above discussions on the facts which is not under dispute, I am of the view that the refund of ₹ 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alongwith CVD and Educational Cess thereof, a stamp was affixed to the effect that no credit of additional duty levied under Section 3(5) of the Customs Tariff Act 1975 shall be admissible. He also referred to the certificate issued by all the relevant buyers that Cenvat credit of 4% SAD was not availed by them. He has also drawn my attention to all the RG 23 register of the buyers wherein it clearly appears that the buyer has availed the Cenvat credit only in respect of CVD and Cess related thereto. RG 23 Register does not show availment of Cenvat credit in respect of 4% SAD. He submits that from all these evidences, it is clear that the Cenvat credit in respect of 4 % SAD was neither passed on by the appellant nor availed by the buyers th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit of 4% SAD to the buyers nor the buyers have availed Cenvat credit of SAD. I am of the view that as per the notification 102/2007-Cus and Board Circular prescribed the procedure. The only requirement, as regards Cenvat credit is that the claimant should make endorsement on the invoice that the Cenvat credit in respect of additional duty should not be availed by the buyers. The said compliance was undisputedly made by the appellant on their sale invoices. In view of the above discussions on the facts which is not under dispute, I am of the view that the refund of ₹ 5,51,761/- is admissible to the appellant. The appeal is therefore allowed with consequential relief, if any, in accordance with law. - - TaxTMI - TMITax - Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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