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2016 (7) TMI 1612 - AT - Central ExciseCENVAT Credit - additional duty leviable under Section 3 of the Customs Tariff Act - N/N. 89/2005-Cus. dated 04.10.2005 - HELD THAT:- The fact is not under dispute that while assessing the Bills of Entry, the amount towards CVD and Cess have not been bifurcated by the Customs Authorities. Since, the entire disputed amount was reflected under the ‘CVD’ head in the Bills of Entry, taking of Cenvat Credit of such amount is in conformity with Rule 3 read with Rule 9 of the Cenvat Credit Rules - the Notification No. 89/2005-Cus. dated 04.10.2005 has specifically permitted an importer to avail Cenvat Credit of additional duty leviable under Section 3 of the Customs Tariff Act against the amount debited in the Duty Entitlement Passbook Script. Since, no provisions of the Cenvat Statute have been contravened in this case, taking of disputed Cenvat Credit by the appellant is proper and justified - appeal Allowed - decided in favor of appellant.
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