https://www.taxtmi.com/forum/issue?id=106189 Dispute concerns whether Cenvat credit of SAD is permissible where importers/dealers either claim SAD refund under Notification No. 102/2007 or pass the incidence to buyers. Forum replies assert no statutory prohibition on passing SAD to customers; Circular No. 06/2008-Customs indicates the importer's declaration about passing incidence is optional. Therefore a buyer taking Cenvat credit on valid duty-paying documents is consistent with accepted practice and the audit objection is unsupportable without a specific rule prohibiting it. en-us Mon, 21 Oct 2013 16:47:24 +0530 Thu, 23 Jan 2025 15:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106189 Dispute concerns whether Cenvat credit of SAD is permissible where importers/dealers either claim SAD refund under Notification No. 102/2007 or pass the incidence to buyers. Forum replies assert no statutory prohibition on passing SAD to customers; Circular No. 06/2008-Customs indicates the importer's declaration about passing incidence is optional. Therefore a buyer taking Cenvat credit on valid duty-paying documents is consistent with accepted practice and the audit objection is unsupportable without a specific rule prohibiting it. Discussion-Forum Central Excise Mon, 21 Oct 2013 16:47:24 +0530 https://www.taxtmi.com/forum/issue?id=106189