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2023 (4) TMI 762 - AT - Central ExciseUtilisation of cenvat credit on account of Education Cess and SHE Cess paid through DEPB scrips towards payment of central excise duty in terms of Rule 3(7)(b) of Cenvat Credit Rules, 2004 - HELD THAT:- Similar issue decided in the appellant’s own case Hindustan Zinc Ltd. [[2016 (7) TMI 1612 - CESTAT NEW DELHI]] for the subsequent period where it was held that Since the entire disputed amount was reflected under the ‘CVD’ head in the Bill of Entry, taking of Cenvat Credit of such amount is in conformity with Rule 3 read with Rule 9 of the Cenvat Credit Rules. Further, I also find that 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, I am of the view that taking of disputed Cenvat Credit by the appellant is proper and justified. Since the issue involved herein is no more res integra in view of the aforesaid decision, therefore, the appeals filed by the appellant are allowed.
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