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2014 (3) TMI 745 - AT - Central ExciseDenial of CENVAT Credit of SAD - removal of inputs as such without reversing SAD - Mala fide intention of assessee.- Held that:- When goods are imported SAD has to be paid except in some special cases. Where SAD is paid the importer can take credit of such duty under Cenvat Credit Scheme if he is a manufacturer, consuming the imported goods in his manufacturing process. There is also a provision that if the importer sells the goods on payment of VAT, he can claim refund of such SAD paid, from Customs Authorities by producing evidence of VAT paid. In this case goods were sold and not consumed in manufacture. So the latter course of action should have been taken for getting relief from the incidence of duty which need not be borne by the respondents. This is case of choosing wrong course of action rather than attempt at evasion of duty - Decided against Revenue.
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