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2012 (11) TMI 863 - CESTAT, NEW DELHICenvat credit of CVD paid through DEPB - Revenue was of the view that since no duty is paid in cash, cenvat credit should not have been taken on the basis of such debit entry in certificates - Notification No. 53/03-Cus dated 1.4.03 – Held that:- no merit in the contention of Revenue that cenvat credit is not available in respect of duty debited in DFCE certificate in view of clause 7 incorporated in Notification No. 53/03 dated 1.4.03 with effect from 17.11.2004. - This position should be effective from the date of said clause has been introduced. – Cenvat credit allowed
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