2019 (4) TMI 1197

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..... - HELD THAT:- The appellant have admittedly paid the SAD without availing any exemption notification by virtue of Notification No. 19/03-Cus dated 01.03.2003, therefore, on this ground itself they are eligible for cenvat credit. Secondly, even if it is assumed that the goods is exempted under notification No. 23/03-CE, it has been held by the Coordinate Bench of this Tribunal in the case of CEN .....

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..... heir unit and exit from their 100% EOU status. At the time of de-bonding, they have paid duty on all the excisable goods and imported goods. In case of imported goods, in addition to other duties, they have paid Special Additional duty (SAD) in Terms of Notification No. 19/06-Cus dated 01.03.2006. They availed the cenvat credit of SAD. The case of the department is that since the goods were exempt .....

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..... . Therefore, the entire basis of demand does not sustain. 3. Sh. K.J. Kinariwala Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on the judgment of this Tribunal in the case of Avo Carbon (India) Pvt. Ltd 2017 (357) ELT 1057 (T-Chennai). 4. On careful consideration of the submissions .....

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