2022 (11) TMI 597 - AT - Central Excise
CENVAT Credit - CVD plus cess - import of raw materials, where duty and cess have been paid by utilizing the DEPB scrips - HELD THAT:- There is no disability in availing the credit, where CVD and Cess have been paid by utilizing DEPB scrips. Further, there is no dispute that the credit has been availed on the basis of bill of entry and certified copy of the same produced before the Range Authority.
The appellant have rightly availed the cenvat credit. Accordingly, the appeal is allowed.