2013 (7) TMI 403

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..... the applicants are not entitled for such credit – Held that:- By Notification No.22/2009, dt.07.09.2009 CENVAT Credit of 4% Special Additional Duty charged under Section 3(5) of Customs Tariff Act is admissible – Relying upon the decision of Sri Venkaeshwara Precision Components [2010 (8) TMI 243 - CESTAT, CHENNAI], to submit that the Tribunal allowed the credit in respect of Special Additional Du .....

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..... ein it is specifically provided that CENVAT Credit of 4% Special Additional Duty charged under Section 3(5) of Customs Tariff Act is admissible. The contention of the Revenue is that prior to this date, the applicants are not entitled for such credit. The applicants relied upon the decision of the Tribunal in the case of Sri Venkaeshwara Precision Components 2010 (258) ELT 553 (Tri-Chennai), to su .....

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