9911796707
TMI Blog2017 (12) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... .A/93644-93645/16/SMB dated 01.11.2016, Tribunal had dismissed the present appeal though on merit but without appearance of the appellant. The appellant filed an application for ROM/ROA on which this Tribunal vide Order No.M/89302-89303/17/SMB dated 11.08.2017 recalled the order and restored the appeal in its Original number. Today the matter is heard for disposal of the appeal. The fact of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the appellant. 2. Shri A.K. Prasad, learned Counsel appearing on behalf of the appellant at the outset submits that AED (GSI) had already been passed on to the appellant in the dealer's invoice issued at the time of sale of sugar but due to inadvertently the amount of AED (GSI) was not shown separately, however the same was included in the total duty. Therefore the appellant was entitled for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides. I find that as per the amendment made in Budget, 2003 the assessee is entitled for the CENVAT credit in respect of AED (GSI) which was accrued before 01.03.2003 in terms of Notification No.7/2003-CE dated 01.03.2003. The lower authorities denied the credit only on the ground that the appellant have availed the credit on the strength of the supplementary invoice in respect of AED (GSI) issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. The issue is squarely covered by the Hon'ble Delhi High Court judgment in the case of Pearl Drinks Ltd. (supra) wherein identical facts was existing that the dealer invoice did not show AED (GSI) as a separate component. However, in the present case there is no dispute that the total amount of duty shown in the dealer invoice includes the AED (GSI). Accordingly the appellant is entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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