2016 (10) TMI 291

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..... r exemption from SAD and MODVAT simultaneously and simultaneous exemption is not allowed? - Held that: - Both the declarations are independent and filed for different purposes. It is also observed that neither in the original order nor in the impugned order any reason given to show that the appellant has got double benefits. The appellant has not violated any provision and availed double benefi .....

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..... ule 57A of the Central Excise Rules, 1944 was also filed. The lower authority contended that the importer appellant have claimed double benefits. As such exemption from SAD and Modvat Credit under Rule 57A are not available simultaneously. 2. Shri Ravindra Kaushik, Proprietor of the appellant firm submits that the appellant is a trader of the imported goods and they re-sold the goods in the ope .....

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..... per condition they have filed a declaration. As regards the declaration under Rule 57A of the Central Excise Rules, 1944, this declaration was filed in respect of CVD paid as the appellant intended to pass on the Modvat credit. In view of this fact, we do not find that the appellant has violated ay provision and availed double benefits. Both the declarations are independent and filed for differen .....

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