2012 (10) TMI 452

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..... oda Raghuram, J.]. - This appeal under Section 30(G) of the Central Excise Act, 1944 is preferred by the revenue against the final order dated 21-5-2010 of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in Appeal No. Excise/1140/2009, whereby the appeal preferred by the Revenue was dismissed. 2. The appeal was filed against the Order-in-Appeal No. 08 o .....

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..... dismissing the appeal the CESTAT held, following the earlier decision in C.C.E., Hyderabad v. Aurobindo Pharma Ltd. - 2010 (261) E.L.T. 594 (Tribunal) that in view of the Circular No. 18/2006-Cus., dated 5-6-2006 holding that the duty debited through DEPB, DFCE, Target Plus etc. schemes would be eligible for Cenvat benefit or drawback facility by the licensed holder and full credit of the 4% Spec .....

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