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TMI Blog2015 (6) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... rer of sugar. As the appellant is not entitled to take Cenvat credit of Additional duty of Excise during the relevant time, therefore the first stage dealer has not issued the invoices indicating levy of Additional duty of Excise. Consequently, the appellant did not take the Cenvat credit of same during the period. From 01.03.03, vide Notification No. 13/2003 CE (NT), the Cenvat credit paid on Additional duty of Excise was allowed and consequently CBEC issued Circular No. 700/16/2003 dated 6.3.2003 clarifying that the manufacturer can avail the Cenvat credit of Additional Duty of Excise paid prior to 1.3.2003 also, Consequent to that, the appellant also availed the Cenvat credit of Additional duty of Excise i.e. Rs. 27,89,726/-. Consequentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is before me. 3. Learned Counsel for the appellant submits that in the light of decision of the Hon'ble High Court of Delhi in their case for subsequent period reported as [2010 (260) ELT 353 (Del)] issue has been settled and they are entitled to take Cenvat credit of AED paid from March, 2003 and same can be utilized for 1.3.2003 for payment of duty. Therefore, they are entitled to take Cenvat credit. He further submits that in the impugned order, Cenvat credit was denied on the premise that the supplementary invoices issued by first stage dealer for payment of AED is not a proper document but there was no such allegation in the show cause notice, therefore the authorities below cannot go beyond the allegation leveled in the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by the first stage dealer for the period 10.10.2000 to 7.3.2003, after 1st March, 2003 all AED paid during the period 10.10.2000 to 7.3.2003 or not in the facts and circumstances of this case. 8. I have gone through the show cause notice. In the show cause notice, initially the allegations have been made as under: "And whereas it appears that the party has availed credit of Additional Excise duty (Goods of Special Importance) to the tune of Rs. 28,01,751/- as per details enclosed in respect of Sugar received by them during the period 10.10.2000 to 28.2.2003 by virtue of provisions of Cenvat Credit Rules, 2002 as amended by Notification No. 13/2003 (NT) dated 1.3.2003. And whereas it appears that the final products manufactured by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat credit. The CBEC circular clarifies the same that if AED has been paid prior to 1.3.2003, same can be utilized for the payment of subsequent period after 1.3.2003. Therefore, the arguments advanced by the learned AR are not acceptable that the appellant has taken the Cenvat credit on the supplementary invoices issued by the first stage dealer and same is the allegation in the show cause notice, as there is no allegation in the show cause notice that appellant is not entitled to take Cenvat credit on the strength of supplementary invoices issued by the first stage dealer. In these circumstances, following the decision of the Hon'ble High Court of Delhi in appellants own case cited supra, I hold that appellant has correctly taken th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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