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2015 (7) TMI 380 - AT - Central ExciseCENVAT Credit - CVD was paid by utilizing DEPB script - the duty had been paid through DEPB scrips in terms of 2002-2007 Foreign Trade Policy. - Exemption under notification no.96/2004-Cus dated 17.09.2004 - Held that:- So far as the cenvat credit of Additional Customs duty paid through DEPB scrips issued under 2002-2007 Foreign Trade Policy in respect of the imports made under notification no.96/2004-Cus is concerned, the only objection of the Department is that while in terms of notification no.96/2004-CE, the benefit of the cenvat credit of additional customs duty paid through DEPB scrips would be admissible only if DEPB scrips had been issued in terms of 2004-2009 Foreign Trade Policy, while in this case, the duty had been paid through DEPB scrips in terms of 2002-2007 Foreign Trade Policy. However, we find that this very issue stands decided in the appellant's favour by the judgement of Hon'ble Punjab & Haryana High Court in the case of Neel Kanth Rubber Mills (2010 (4) TMI 281 - PUNJAB & HARYANA HIGH COURT). As regards the cenvat credit of Additional Customs Duty paid through DEPB scrips in respect of the imports made under notification no.34/97-Cus, this issue also stands decided in favour of the appellant's own case for the previous period by the Final Order passed by the Tribunal [2015 (7) TMI 315 - CESTAT NEW DELHI] - Impugned orders are not sustainable. The same are set aside - Decided in favour of assessee.
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