TMI Blog2016 (12) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... he supplementary invoices should be clearly additional duty become payable and should not be the duty which is recoverable from the manufacturer or importer of inputs by invoking the extended period of time - In the case in hand, I find that the supplementary invoices are issued by the registered dealer indicating the payment of AED done by the sugar factory. Undisputedly, sugar factory has issued earlier invoices for the clearance of sugar for the period prior to 1.3.2003. The supplementary invoices which was issued by the registered dealer cannot be a document for availment of CENVAT Credit, as the said supplementary invoices did not indicate that the manufacturer has paid any excise or additional duty but is a invoice issued by the deale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that the issue that falls for consideration is whether M/s SMV Beverages Pvt. Ltd. (main appellant) is eligible to avail CENVAT Credit of additional Excise duty, which was paid by the Sugar factory or otherwise, and whether the appellant No. 2 i.e. individual is also liable for penalty. 5. From the records I find that this is the second round of litigation. In the first round, the matter was remanded back by the Tribunal to the first appellate authority to reconsider the issue afresh. The issue that falls for consideration is that whether the sugar factory has cleared sugar on payment of Central Excise duty and additional excise duty levied under provisions of Additional Duty of Excise (Goods of Special Importance) Act, 1957 in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar factory. Undisputedly, sugar factory has issued earlier invoices for the clearance of sugar for the period prior to 1.3.2003. The supplementary invoices which was issued by the registered dealer cannot be a document for availment of CENVAT Credit, as the said supplementary invoices did not indicate that the manufacturer has paid any excise or additional duty but is a invoice issued by the dealer in his capacity as a registered dealer for not issuing proper duty paying documents at the first instance. In my considered view, this supplementary invoice on which credit was availed by the main appellant are not the document on which such Credit can be availed. 6. In view of foregoing, I do not find any merit in the appeals filed by the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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