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2015 (4) TMI 890 - CESTAT AHMEDABADCenvat credit of SAD - appellant was not liable to pay SAD - refund claim was rejected - appellant found that they are unable to utilise the amount in the EPCG licence as they were going to redeem the licence in a shorter period and therefore they have taken credit in the Cenvat account - Held that:- Appellant is entitled to avail the cenvat credit of SAD as evident from the Notification in 97/2004-CUS, which was also noted by the DGFT authority and after considering that they have availed this amount in their cenvat account, this amount was not reduced towards the value of export obligation. Thus, it is clearly evident that the applicant is eligible to avail the cenvat credit on merit. - Challan is not a document for the purpose of availment of the cenvat credit. It is also observed that the appellant could have taken the credit in the cenvat account on the basis of Bill of Entry. It is revealed from the record that the appellant paid the duty by challan on the basis of the Bill of Entry generated through EDI on 13.3.2006. It is observed that the appellant has shown the reference of the Challan in their cenvat account. In my considered view, the appellant could have mentioned the reference of Bill of Entry number in their cenvat account. The appellant is also eligible to avail credit on the basis of Challan under Rule 9 of the Cenvat Credit Rule 2004 as held by the Tribunal in the case of Essar Oil Ltd (2014 (2) TMI 766 - CESTAT AHMEDABAD). - when there is substantial compliance of law the benefit of cenvat credit cannot be denied on procedural lapse - Decided in favour of assessee.
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