2012 (11) TMI 863

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..... dit is not available in respect of duty debited in DFCE certificate in view of clause 7 incorporated in Notification No. 53/03 dated 1.4.03 with effect from 17.11.2004. - This position should be effective from the date of said clause has been introduced. – Cenvat credit allowed - E/Appeal Nos.25 & 26/2010-SM - - - Dated:- 30-1-2012 - Mr.Mathew John, J. Appeared for the Appellant: Shri B .....

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..... 53/03-Cus dated 1.4.03 has been amended vide Notification No. 97/04-Cus dated 17.11.2004 specifically incorporating condition 7 in the Notification which reads as under:- 7. that the importer shall be entitled to drawback or CENVAT credit of additional duty leviable under Section 3 of the said Customs Tariff Act against the amount debited in the said certificate . 3. The Counsel points ou .....

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