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TMI Blog2019 (7) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... EMBER (JUDICIAL) Present for the Appellant: Shri C. Mallikarjun Reddy, Authorized Representative. Present for the Respondent: None ORDER PER: RACHNA GUPTA. 1. The present appeal has been preferred against the Order-in-Appeal No. 52/2010-CE dated 30.04.2010. 2. The appellant herein is a manufacturer of PP Woven Sacks. On the scrutiny of ER-1 returns filed by them for the months of October 2007, November 2007, February 2008 and June 2008, department noticed that the appellants have availed Cenvat Credit of Special CVD (SAD) of ₹ 21,20,767/- debited against the Import License under Target Plus Scheme in terms of notification 32/2005- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to avail Cenvat Credit merely on the basis of debit in the pass book. As brought to our notice, the issue is no more res integra. The Larger Bench in the case of M/s Essar Steel Ltd (supra) has already held as follows: 5. We have carefully considered the rival submissions. Modvat scheme is a special scheme where an assessee can avail of the duty paid on inputs as Modvat under certain conditions. One such condition is that duty should have been paid on the inputs. In the present case, no such duty has been paid by availing of the benefit of Notification 34/97. In the cases relied upon by the learned counsel for the appellant the Tribunal observed that the Department was standing on technicalities when it does not allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the goods become non-duty paid goods. The value of DEPB scrip, once used, gets extinguished and hence there would be no question of seeking Cenvat Credit thereafter. 7. Hon ble High Court of Allahabad in the case of CCE, C ST, Noida Vs Precision Pipes and Profiles Co. Ltd as reported in 2014 (302) ELT 184 (All.) had formed the similar opinion. Following the said adjudications, we hold that Commissioner (Appeals) had taken the wrong view while permitting the availment of Cenvat credit on the basis of mere entry in DEPB book. The order is therefore held unsustainable and is accordingly set aside. 8. The appeal stands allowed. (Dictated and pronounced in open court) - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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