2012 (11) TMI 863

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..... In this case, the appellants had imported cut-tobacco which is an input required by them in the manufacture of their final product and paid customs duty using Duty Free Credit Entitlement Certificates. As per the proviso of Notification No. 53/03-Cus dated 1.4.03, they took cenvat credit of countervailing duty paid through such certificates.   2. Revenue was of the view that since no duty i .....

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..... However, lower authority has taken the view that the benefit is available only from the date of the Circular and not from the date of amendment of the Notification.   3. Heard both sides. I do not find any merit in the contention of Revenue that cenvat credit is not available in respect of duty debited in DFCE certificate in view of clause 7 incorporated in Notification No. 53/03 dated 1.4.0 .....

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