https://www.taxtmi.com/caselaws?id=291318 Cenvat credit on Special Additional Duty could not be denied merely because the original invoice carried an endorsement that no credit was available. The endorsement was made to satisfy the refund condition under Notification No. 102/2007-Cus. for the importer, but the supplier had not claimed any refund and later issued a supplementary invoice for the Special Additional Duty. As the duty burden was in fact passed on through the supplementary invoice, the original endorsement stood neutralised and did not defeat the credit claim. The denial of Cenvat credit was therefore unsustainable, and the assessee was entitled to the credit. en-us Fri, 04 Oct 2019 00:00:00 +0530 Thu, 05 Nov 2020 17:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291318 Cenvat credit on Special Additional Duty could not be denied merely because the original invoice carried an endorsement that no credit was available. The endorsement was made to satisfy the refund condition under Notification No. 102/2007-Cus. for the importer, but the supplier had not claimed any refund and later issued a supplementary invoice for the Special Additional Duty. As the duty burden was in fact passed on through the supplementary invoice, the original endorsement stood neutralised and did not defeat the credit claim. The denial of Cenvat credit was therefore unsustainable, and the assessee was entitled to the credit. Case-Laws Central Excise Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291318