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2017 (12) TMI 820 - AT - Central ExciseCENVAT credit of additional duty (GSI) - the department is that the dealer is not authorized to issue supplementary invoice, the AED (GSI) passed on the basis of supplementary invoice is not admissible to the appellant - Held that: - As per the fact of the case which is not under dispute that sugar purchased by the appellant has suffered AED (GSI) as the same was admitted by the lower authorities, the sugar sold by the dealer is duly duty paid including AED (GSI) - In the present case, as an additional precaution the dealer have issued supplementary invoice in respect of AED (GSI) showing the cross reference of the original dealer invoice - there is no reason why credit of GSI should not be allowed to the appellant - appeal allowed - decided in favor of appellant.
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