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2019 (10) TMI 1332 - AT - Central ExciseCENVAT Credit - duty paying invoices - supplementary invoice for Special Additional Duty paid by the supplier of goods - HELD THAT:- The endorsement on the invoice that no cenvat credit is available is made in compliance to the condition prescribed under N/N. 102/2007 which is required for refund of SAD to the importer. In this case as per the correspondence between the customs and Jurisdictional Assistant Commissioner, it is clear that the supplier has not claimed any refund of SAD and subsequently issued a supplementary invoice in respect of SAD - Since the appellant has borne the burden of SAD by way of supplementary invoice, the endorsement made in the original invoice stand nullified, therefore, only on the basis of the endorsement Cenvat credit cannot be denied and there is no dispute from the record that SAD has been passed on by the supplier to the appellant. There are no reason why Cenvat credit should be denied - appeal allowed - decided in favor of appellant.
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