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2017 (9) TMI 1739 - AT - CustomsCENVAT Credit - benefit of N/N. 94/96-Cus. Dated 16.12.1996 - DEPB Scheme - goods went out of India when came back to India being found to be defective - recovery of excise duty lost - Held that:- It does not appeal to common sense why additional duty of customs payable by the appellant shall be allowed towards cenvat credit when the goods earlier manufactured in India and exported duty free, came back, shall be treated in par with domestic goods insofar as leviability of excise duty is concerned - appellant is not entitled to cenvat credit of the additional duty of customs paid since excise duty has already been lost by Revenue while the goods under DEPB declaration left India duty free. Appeal dismissed - decided against appellant.
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