2015 (7) TMI 315

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..... gh Court of Madras and by order passed in the case of CCE, Chennai Vs. SPIC Ltd., it does not stand concurred with. It stands held by the Hon'ble High Court that even when the duty stands paid under DEPB pass book entries, the assessee was eligible to claim the credit of the same. - Impugned order is set aside - Decided in favour of assessee. - Appeal No. E/3293/2006 -EX[SM] - Final Order No. 508 .....

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..... Ltd. Vs. CCE, Visakhapatnam [2004 (173) ELT 239 (LB)], the lower authorities have held that in as much as CVD was not paid in cash but was debited in the DEPB passbook, the assessee cannot avail the credit of the said CVD paid. 2. I find that the said decision of the Larger Bench in the case of ESSAR Steel Ltd., supra stands considered by Hon'ble High Court of Madras and vide their order da .....

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