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2020 (1) TMI 895 - AT - Central ExciseCenvat credit on the Special Additional Duty (SAD) - SAD paid by them by debiting under Target Plus scheme as per notification No.32/2005-CUS dt.08.04.2005 - HELD THAT:- The jurisdictional High Court of Andhra Pradesh has, with respect to the very specific scheme, viz., Target Plus scheme in the case of COMMISSIONER OF CUS. & C. EX., HYDERABAD-IV VERSUS RCC SALES (P) LTD. [2012 (10) TMI 452 - ANDHRA PRADESH HIGH COURT], held that Cenvat credit is available in respect of the SAD debited in Target Plus scheme. Credit allowed - appeal dismissed - decided against Revenue.
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