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TMI Blog2018 (9) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... C. JAMNAGAR VERSUS RELIANCE INDUSTRIES [2018 (8) TMI 1027 - CESTAT AHMEDABAD], where it was held that The only requirement is that at the time of payment of duty, the DEPB scrip should be produced for debit therein - appeal dismissed - decided against Revenue. - Appeal No. C/127/2010-DB - A/11594/2018 - Dated:- 26-7-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration of the submissions made by both the sides and on perusal of the record, we find that this bench has already taken a view on the identical issue in the appellant s own case, vide order dated 25.07.2018, wherein the following order was passed:- 4. On careful consideration of submission made by both the sides and perusal of records, we find that there is a basic error in the grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein the Hon ble Court has held that DEPB scheme cannot be treated as exempted and goods is treated as duty paid. Therefore, the utilization of credit of DEPB is as good as cash payment. The Hon ble Madras High court judgment has been upheld by the Hon ble Supreme Court. In view of the aforesaid judgment, at the time of finalisation of assessment, in the present case whether the duty is paid by c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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