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2017 (1) TMI 414 - AT - Central ExciseCENVAT credit of Additional Duties of Customs paid on imported goods - subject goods were imported under ‘SFIS’, and Basic Customs Duty, Additional Duty of Customs and cess were paid through debit in Duty Credit Scrip/Certificate issued by DGFT and not in cash. - Held that: - the fact of payment of Customs Duty, Additional Duty of Customs (CVD) and the cess etc. in respect of the subject goods is not in dispute and there is no dispute that the said import goods have been received by the respondent in their manufacturing unit. Once the subject goods have been received as inputs for manufacturing in the factory premises of the respondent, they would be entitled to the Cenvat credit of the relevant duties paid in case of imported goods as per the provisions of Rules 3 and 4 of the Cenvat Credit Rules, 2004 - credit allowed - appeal rejected - decided against Revenue.
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