TMI Blog2015 (2) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... tegra and stands decided in favour of the assessee by the Larger Bench decision of the Tribunal in the case of Chowgule & Company Pvt. Ltd. Vs. CCE [2014 (8) TMI 214 - CESTAT MUMBAI (LB)]. There are other decisions also laying down that even if said endorsement has not been made in the invoices, which also do not reflect the SAD element, the benefit of the notification cannot be denied to them, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of additional duty of customs levied under sub-section (5) of Section 3 of Customs Tariff Act 1975 shall be admissible . The said endorsement is required in terms of para 2(b) of Notification No. 102/2007-Cus. dated 14.09.2007. 2. The appellant s contention is that the goods were sold under Central Excise invoices and once SAD has not been reflected in the said invoices, the question of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CCE, Noida 2013 (290) ELT 253 (Tri.-Delhi) d) Mirc Electronics Ltd. Vs. CC, Ahmedabad 2013 (287) ELT 225 (Tri.-Ahmd.) e) Ruchi Acroni Industries Ltd. Vs. CC (Imp), Mumbai 2011 (272) ELT 287 (Tri.-Mum) f) Equinox Solution Ltd. Vs. CC (Imp), Mumbai 2011 (272) ELT 310 (Tri.-Mum) g) CC (P), Amritsar Vs. Malwa Industries Ltd. 2009 (235) ELT 214 (SC) h) Mangalore Chemicals Fertilizers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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