TMI Blog2013 (11) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... favour of assessee. - C/1073/2010-SM, C/1074/2010-SM, C/1075/2010-SM - Final Order Nos. 26944-26946/2013 - Dated:- 6-11-2013 - SHRI B.S.V. MURTHY, J. For the Appellant : Mr. S.K. Choudhury, Consultant For the Respondent : Mr. Ganesh Haavanur, Additional Commissioner (AR) JUDGEMENT The issue involved in all the three appeals is same and therefore a common order is being passed in respect of the appeals. 2. The appellants imported ceramic tiles from abroad, paid customs duty and SAD and thereafter sold it in the domestic market. According to the Notification No. 102/2007, appellant is eligible for refund of SAD paid on imports subject to the fulfillment of conditions specified in the notification. The claims have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that no credit has been taken. This is in respect of Appeal Nos. 1074/2010 and 1075/2010 and in respect of 1073/2010, this problem is not in existence since by that time this was rectified by the appellant. The learned consultant submitted that in this case the appellant was not a registered dealer and therefore no one could have taken credit on the basis of invoices issued by him; further the element of SAD was not shown separately therefore credit could not have been taken in the absence of amount available; further they had submitted the certificate issued by dealers subsequently stating that they had not taken CENVAT credit. Further he also submitted that ceramic tiles sold by them are basically consumer items and therefore CENVAT c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground taken by the Revenue is that the appellant did not produce a certificate issued by VAT authorities correlating the sales made in the domestic market with the bills of entry. The learned counsel produced a copy of the order subsequently passed wherein the certificate issued by the VAT authority indicating the amount of VAT has been treated as sufficient. In any case he also submits that they have obtained correlation certificate also from VAT authorities subsequently but unfortunately he is not in a position to confirm that the same was submitted before Commissioner (Appeals). However I have gone through the certificate issued by the VAT authorities and I find that this gives the correlation between the bills of entry and the VAT pai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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