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TMI Blog2019 (11) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... under Central Excise authorities. The Customs authorities have allowed the certificates issued under Target Plus scheme and no demand of duty has been raised by the customs authorities in respect of such imports. Notification No. 73/2006-Cus has been issued after withdrawal of Target Plus scheme which permits utilization of duty credit certificates issued under the scheme on the basis of incremental growth of FOB value of exports made during the year 2005-06. The said certificates were issued after abolition of Target Plus scheme. The said certificates have even been issued in August 2007 and February 2008, then respondent could not have used the certificate after abolition of scheme does not have any force. Moreover, Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05-Cus dated 08.04.2005. The Notification was amended vide Notification No. 73/2006-Cus dated 10.07.2006 which permitted the importers to avail draw back or Cenvat credit of the additional duty leviable against the amount debited under the said certificates issued under Target Plus scheme. Target Plus scheme was discontinued with effect from 01.04.2006 vide Notification No. 57(RE- 2005)/2004-09 dated 31.03.2006. While the Target Plus scheme discontinued from 01.04.2006, the respondent availed benefit of said scheme by debiting the additional duty and applicable cess from the licences issued under Target Plus scheme in the capacity of supporting manufacturer and taking Cenvat credit of additional duty and cess thereon after 01.04.2006 also. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited in DEPB scrips/ certificates issued under reward schemes is allowed to be taken as Cenvat/ drawback. He also relied on the decision of the Hon'ble Punjab Haryana High Court in the case of Escort Limited vs. UOI 2009-TIOL-305-HC-P7H-EXIM holding that doctrine of estoppels the benefit cannot be denied. He also relied on the decision of Tribunal in the case of Tecumesh Products India Pvt. Limited vs. CCE Hyderabad 2010 (256) ELT 276 (Tri. Bang.) and dropped the demand aggrieved by the said order, Revenue is in appeal. 4. Ld. AR for the Revenue argued that Target Plus scheme came to be abolished from 01.04.2006 onwards. He argued that prior to 01.04.2006, the eligibility criteria in Para 3.7.2 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d scheme and the customs authority has no objection, Central Excise authority cannot raise this issue. He argued that additional duty has been paid and Notification No. 32/2005-Cus in terms of availment of credit of the same cannot be denied. He further argued that Target Plus scheme was abolished but the benefits under Notification No. 32/2005 and Notification No. 73/2006 dated 10.07.2006 were still available. He argued that Target Plus scheme discontinued with effect from 01.04.2006 however, Notification No. 73/2006-Cus was issued specially to tackle all such situation about the credit under Target Plus scheme were issued during 2005-06 and such certificate were permitted to use under the Target Plus scheme on the basis of which exports w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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