2018 (2) TMI 526

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d were proceeded against for recovery of `2,03,406 which, according to the show cause notice, was the cess which they passed on to their customers who bought goods that were imported by them for trading. The circumstances in which the proceedings were initiated is interesting. The case has been built on the inclusion of cess amount along with the description in the dealer invoices issued by them. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lant and Learned Authorized Representative. 4. Learned Consultant produced a few of the invoices issued for sale of these imported goods and these bear the levies in separate detail including cess. It is against these invoices that their customers are permitted to avail credit under the CENVAT Credit Rules, 2004. 5. No evidence is available on record that the customers of the appellant had avail .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X