TMI Blog2016 (8) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... ENVAT credit has been expressly denied where the payment of customs duty or additional customs duty is made using DEPB scrips issued in terms of the FTP 2002-07. - Decided in favour of appellant - Appeal No. E/435/2008-EX[DB] - Final Order No. 52047/2016 - Dated:- 30-5-2016 - Ms. Archana Wadhwa, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Ms. Rinki Arora, Advocate for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cility of CENVAT Credit/ Duty draw back would be available only in respect of DEPB scrips issued under new Foreign Trade Policy (EXIM Policy 2004-2009). The appellant did not get any relief at the stage of Commissioner (Appeals) and hence are before us in appeal. 2. Ld. Advocate submitted on behalf of the appellant that the issue has since been settled in their favour. In their support they cit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the importer using the DEPB would be entitled to drawback or CENVAT Credit of additional duty leviable under Section 3 of the CTA against the amount debited the DEPB issued in terms of Para 4.3 or 7.9 of the FTP 2004-2009. II. The case of the Department was that the Assessee had paid the additional customs duty using the DEPB issued under the FTP of 2002-2007 while the benefit of CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alone would be eligible for CENVAT credit and that debits in a DEPB issue under a previous FTP would not be eligible for credit. IV. Ms. Sonia Sharma, learned counsel for the Appellant states, on instructions, that to the best of the knowledge of the Appellant, no appeal has been filed as of date against the aforementioned order of the Punjab and Haryana High Court in Commissioner of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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