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TMI Blog2017 (12) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... ased by the appellant has suffered AED (GSI) as the same was admitted by the lower authorities, the sugar sold by the dealer is duly duty paid including AED (GSI) - In the present case, as an additional precaution the dealer have issued supplementary invoice in respect of AED (GSI) showing the cross reference of the original dealer invoice - there is no reason why credit of GSI should not be allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived input i.e. sugar from two registered dealer during the period 01.04.2000 to 30.06.2003. The registered dealer has shown the total duty calculating the Additional Excise Duty - GSI in the dealer s invoice. The CENVAT Credit Rules was amended in the Budget 2003 w.e.f 01.03.2003 in respect of the provision for credit of additional duty (GSI) consequently the CENVAT credit avoided for the past pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a precautionary major the dealer also issued supplementary invoice showing the AED (GSI) amount separately. In any case the payment of AED (GSI) and passing of the same to the appellant is not under dispute. Therefore there is no reason to deny the CENVAT credit which was allowed retrospectively in the Budget 2003 vide Notification No.7/2003-CE dated 01.03.2003. He also placed reliance on the jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssuance of supplementary invoice by the registered dealer under Rule 7(1)(b) of CENVAT Credit Rules, 2001. As per the fact of the case which is not under dispute that sugar purchased by the appellant has suffered AED (GSI) as the same was admitted by the lower authorities, the sugar sold by the dealer is duly duty paid including AED (GSI). It is also admitted that even in dealer invoice the total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voice itself issued by the dealer for sale of sugar to the appellant. The appellant s case is on much better footing as the dealer additionally have issued a supplementary invoice to the appellant only to show the element of the AED (GSI). As per my above observation, I am of the considered view that the appellant is entitled for the CENVAT credit. The appeal is allowed. (Pronounced in Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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