9911796707
TMI Blog2016 (8) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... ent ORDER Per V. Padmanabhan The appellant is a manufacturer of Gang Saw Blades falling under Chapter Heading 8202. The appellant imported raw materials and during the period October, 2004 to December, 2004 availed the CENVAT Credit of CVD on the strength of CVD foregone by debit in DEPB scrips which were issued as per para 4.43 of the handbook of procedures under the EXIM Policy, 2002-2007. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of C.EX. & S.T., LTU, New Delhi Vs. Havells India Ltd. reported in 2015 (325) E.LT. 840 (Del) in which the Hon'ble High Court allowed the CENVAT Credit of CVD paid from the DEPB scrips issued under the earlier policy (FTP 2002-07). In this decision, the Hon'ble High Court of Delhi quoted, with approval, another decision of the Punjab & Haryana High Court on identical facts reported in 2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cus. only when the payment of import duty or additional customs duty had been made using the DEPB issued under the FTTP of 2004-09. III. The Division Bench of Punjab and Haryana High Court in its order dated 22nd April, 2010 in CEA No. 37 of 2010 (Commissioner of Central Excise v. M/s. Neel Kanth Rubber Mills) [2010 (254) E.L.T. 203 (P&H)] referred to the EXIM Policy which was amended by the Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the Assessee and against the Department. V. The Court finds that the said decision indeed covers the issue against the Department on all fours. The Appellant has not been to show any notification by which the benefit of CENVAT credit has been expressly denied where the payment of customs duty or additional customs duty is made using DEPB scrips issued in terms of the FTP 2002-07". ..... X X X X Extracts X X X X X X X X Extracts X X X X
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