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2017 (11) TMI 765 - AT - Central ExciseCENVAT credit - 4% Additional Customs Duty (SAD) - It is the contention of the Department that 4% SAD paid on such imported goods without its receipt and use in the factory premises is not admissible as credit to the Appellant. Held that: - even though appellant have sold the goods on its import from the place import itself, by raising commercial invoice, but they have intentionally and knowingly manipulated the records making false entry in the RG 23A part I and Part II showing its receipt and also prepared issue slips, allotting chit numbers so as to indicate that the same had been used in the factory - such manipulations of the record, cannot in any circumstances be considered as an intention not to avail the CENVAT credit, which is inadmissible to them, but an innocent belief of the Budget speech of the Finance Minister - Also, the eligibility of refund of 4% SAD paid on selling of the imported goods as such after 14.9.2007, subject to the fulfillment of the condition laid down in the said Notification would not come to the rescue to the Appellant. Appeal dismissed - decided against appellant.
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