TMI Blog2015 (10) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... As importer was selling goods to individual customer and from various cities and showrooms, it was obvious that entire invoices were practically not possible to be produced – Fact, that appellant was neither registered dealer under Central Excise for passing on Cenvat credit nor goods was Cenvatable items – Thus established by facts that Cenvat credit was neither passed on nor availed by buyer – Condition of endorsement stand fulfilled – Therefore, there was no violation of any condition of Notification 102/2007 – Impugned order set aside – Decided in favour of Assesse. - C/534/2012-Mum - Final Order No. A/1463/2014-WZB/C-IV(SMB) - Dated:- 10-11-2014 - Shri Ramesh Nair, Member (J) Shri Prasad Paranjape, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is consumer goods and sold to household consumer, therefore, there is no question of passing on the Cenvat credit to the buyer. He also submits that there is no mention of SAD and amount thereof on the retail sale invoice hence the Cenvat credit in fact not passed on. In respect of his submission he relied upon following judgments of this Tribunal. (1) Novo Nordisk India Pvt. Ltd. v. CC (ACC Import) - 2013 (292) E.L.T. 252 (Tri.-Mum.) (2) Maruti Suzuki India Ltd. v. CC (Import), Mumbai - 2013 (296) E.L.T. 100 (Tri.-Mum.) (3) RKG International Pvt. Ltd. v. CCE Cus., Noida - 2013 (290) E.L.T. 253 (Tri.-Del.) (4) Equinox Solution Ltd. v. Malva Industries Ltd. - 2011 (272) E.L.T. 310 (Tri.-Mum.). It is his su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms, dated 14-9-2007. As these are voluminous, it is difficult for the importers as well as the Department to handle such invoices in hard copy. This issue was examined in specific reference to Section 4 of the Information Technology (I.T.) Act, 2000 which provides that any information or any other matter, which is required under any Law to be made in writing or printed form, could be submitted in an electronic form provided it is accessible for use or subsequent reference. In view of the fact that this provision applies notwithstanding anything contained in any other law, the legal requirement of submission of copies of sale invoices would be fulfilled if the same is provided in electronic form. In the I.T. Act, 2000, electronic form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Cenvat credit in respect of SAD. The relevant judgment and its relevant paras are reproduced below :- (1) Novo Nordisk India Pvt. Ltd. v. CC (ACC Import) - 2013 (292) E.L.T. 252 (Tri.-Mum.) 5. We have carefully considered the submissions made by both sides. The purpose of a declaration as stipulated in para 2(b) of Notification No. 102/2007-Cus., dated 14-9-2007 is to deny double benefit i.e. the buyer of the goods takes the credit of the SAD paid, while the seller gets refund of the SAD paid. In order to prevent this, the aforesaid declaration has been prescribed in the Notification. However, in the present case, the appellant is not a registered dealer who is authorized to issue Cenvatable invoices. Secondly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) E.L.T. 100 (Tri.-Mum.) 5.1 As regards the non-endorsement of non-availability of Cenvat credit of the SAD paid on the sales invoice, in the invoice issued by the appellant, there is no mention of SAD separately and therefore, the question of buyers taking any credit would not arise at all. In a similar case, where endorsement relating to SAD was not made on the sales invoices, in respect of sales through non-registered dealers this Tribunal vide Order No. A/58/2013/CSTB/C-I, dated 6-12-2012 in the case of Novo Nordisk India Pvt. Ltd. v. Commissioner of Customs (ACC Import), Mumbai - 2013 (292) E.L.T. 252 (Tri.-Mum.) had held that substantive benefit of exemption Notification should not be denied on the ground of procedural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to avail the credit on the strength of invoice issued under the provisions of Central Excise Law/Customs Law/Service Tax laws, as per the provisions of Rule 9 of the Cenvat Credit Rules, 2004. When there is no mention of passing on duty in the invoice, the buyer cannot take credit of the said duty (SAD) which is not mentioned in the invoice. I do agree with this contention of the ld. advocate when there is no duty mentioned in the invoice, buyer cannot take credit of the same. Although there is a condition in the Notification to claim refund i.e. to make endorsement on the invoice, it may be relevant for the invoices which are issued under the Central Excise Law/Customs Law/Service Tax Law showing specifically the duty suffered by the supp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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