TMI Blog2017 (4) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate would require the countersign of the Central Excise Officers - the appellant should provide the documents to substantiate the dealer's Certificate as available. The Adjudicating Authority would also consider in a reasonable manner to protect the interest of the Revenue - appeal allowed by way of remand. - Ex. Appeal No.633/08 - F/O/75286/2017 - Dated:- 21-3-2017 - Shri P. K. Choudhary, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003. By the impugned order, the ld.Commissioner confirmed the demand of ₹ 22,61,489/- along with interest and imposed penalty of equal amount of duty. 3. Heard both sides and perused the appeal records. I find that there is no dispute that the appellants are entitled to avail the CENVAT Credit of AED (GSI). The appellant availed the CENVAT Credit on the basis of dealer's Certificate. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty was taken at the material time as AED (GSI) was not leviable on finished goods manufactured out of these inputs. Certain examples of such finished goods are Tyres, Aerated Water, Biscuits, Shoes, Readymade garments, etc. 3. The matter has been examined by Board and has been referred to Law Ministry for their opinion whether credit of AED (GSI) accrued prior to 1-3-2003 can be availed of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had supplied sugar as per annexed sheet to you wherein Basic Excise Duty and Additional Excise Duty were duly paid by us amounting to ₹ 3,73,316.10 ₹ 4,06,255.76 respectively. However, since at the relevant time Cenvat Credit benefit on AED were not available to the manufacturer of Biscuits, we had not shown the AED paid by us separately in our invoices issued to you. The price ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onable manner to protect the interest of the Revenue. Consequently, I set aside the impugned order and remit the matter to the Adjudicating Authority for re-considering the case afresh after verification of all documents as also the Dealer's Certificate. Needless to mention, a reasonable opportunity of hearing be granted to the appellant to present their case. Both sides are at liberty to prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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