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2015 (7) TMI 315 - CESTAT NEW DELHIDenial of CENVAT Credit - whether the appellants, who have paid the Additional Custom Duty through DEPB are entitled to avail the CENVAT credit of the same or not - Held that:- Decision of the Larger Bench in the case of ESSAR Steel Ltd., [2004 (8) TMI 123 - CESTAT, NEW DELHI] stands considered by Hon'ble High Court of Madras and by order passed in the case of CCE, Chennai Vs. SPIC Ltd., it does not stand concurred with. It stands held by the Hon'ble High Court that even when the duty stands paid under DEPB pass book entries, the assessee was eligible to claim the credit of the same. - Impugned order is set aside - Decided in favour of assessee.
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