2019 (10) TMI 1332

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....dent (AR), for the Respondent. ORDER The brief facts of the case are that the appellant have availed the Cenvat credit in respect of supplementary invoice for Special Additional Duty paid by the supplier of goods. The case of the department is that since initially in the suppliers invoice there was an endorsement that no cenvat credit is available to the purchaser of the goods on this invoice, t....

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.... bearing the endorsement that no Cenvat credit is available, the appellant cannot take cenvat credit. 4. Heard both the sides and perused the records. I find that the endorsement on the invoice that no cenvat credit is available is made in compliance to the condition prescribed under Notification No. 102/2007 which is required for refund of SAD to the importer. In this case as per the corres....