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2012 (10) TMI 727 - CESTAT, BANGALORECENVAT credit – Held that:- Respondent has claimed the benefit of CENVAT credit of SAD on the strength of para 6 of Circular No. 27/2006-Cus., dated 13-10-2006 wherein it was clarified that customs duty paid in cash or through debit in certificate issued under DFCE/Target Plus Scheme could be availed as CENVAT credit or duty drawback – cenvat credit allowed
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