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2010 (1) TMI 587 - AT - Central ExciseCenvat credit - on Special Additional Duty (SAD) paid on imported inputs/capital goods, debited the amount of duty to the extent in various licenses obtained by them under DFCE/DEPB and Target Plus schemes - Revenue in the show cause notice that the appellant should have paid the amount of SAD by cash and could have availed the credit of the duty if the amount has been paid in cash and mere debit in the licences obtained by them cannot be eligible for availment of Cenvat credit – Held that: - Customs authorities have not issued any show cause notice nor there is any direction from the authorities to the appellant that they have to pay such amount in cash - If the appellant has paid the 4% SAD as leviable under Section 3 of the Customs Tariff Act,. the eligibility to avail credit is allowed by Cenvat Credit Rules and also under the relevant notifications - order denying the Cenvat credit to the appellant is incorrect and is liable to be set aside.
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