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2009 (9) TMI 839 - AT - Central ExciseCenvat credit of SAD discharged on imports using the DEPB credit - Held that: - The credit availed pertains to SAD levied in terms of sub-section (5) of Section 3 of the Customs Tariff Act. Therefore, as per the above provision in the Notification, the respondents cannot be denied the Cenvat credit equivalent to the DEPB credit debited towards SAD levied under sub-section (5) of Section 3 of the Customs Tariff Act - the provisions of the Notification and the clarification issued by the CBEC - appeal dismissed - decided against Revenue.
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