TMI Blog2014 (3) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess on that duty, during 12-4-2007 to 16-4-2007. On 30-4-2007, the respondents also took Cenvat credit on Special Additional Duty of Customs. However this material was cleared as such from the factory during 12-4-2007 and 16-4-2007. At the time of clearance the respondents reversed duty equivalent to Central Excise duty and Education Cess on that duty but did not reverse duty equivalent to SAD amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004. Aggrieved by the order of the Commissioner (Appeals) Revenue has filed this appeal before the Tribunal. 3. The main ground in the appeal is that by the time the impugned credit was taken the goods have already been removed from the factory. So the credit was taken with mala fide intention. It is further argued that if the officers had not noticed the matter the respondent would not have r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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