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2012 (1) TMI 129 - AT - Central ExciseDenial of CENVAT Credit - Notification No. 53/2003, dated 1-4-2003 - Credit in debit entry in certificates - Held that:- Cenvat credit is available in respect of duty debited in DFCE certificate in view of Clause 7 incorporated in Notification No. 53/2003, dated 1-4-2003 with effect from 17-11-2004. This position should be effective from the date when said clause has been introduced. The matter before me relates to import made after 17-11-2005 - Decided in favour of assessee.
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