TaxTMI 
TaxTMI 
2019 (11) TMI 781
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....r 29. The goods were cleared under Target Plus Scheme which came into effect 01.09.2004 for exporters based on the incremental growth of exports. Under the scheme duty credit certificates were issued as a reward to export houses for incremental growth of FOB value of exports made during the financial year 2005-06 over the exports made during the previous financial year 2004-05. The goods when imported into India against duty credit certificates under Target Plus Scheme were exempted from the whole of the customs duty and additional duty leviable threon under the Customs Tariff Act, 1975 and under Section 3 of the said Act, as notified vide Notification No. 32/2005-Cus dated 08.04.2005. The Notification was amended vide Notification No. 73/2....
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....05.06.2006 which clarified as follows:- "4. As regards the issue raised as to whether the duty debited through DEPB, DFCE, Tartget Plus etc. schemes would be eligible for Cenvat benefit or drawback facility by the licence holder, it has been made clear in the Finance Minister's Budget Speech that full credit of the 4% special CVD will be allowed to manufacturers of excisable goods. Therefore, it is clarified that the 4% CVD duty debited in DEPB, DFCE, Target Plus etc. certificates may be allowed to be taken back as drawback (brand rate). It may be mentioned here that under the Foreign Trade Policy, additional customs duty (CVD) debited in DEPB scrips/ certificates issued under reward schemes is allowed to be taken as Cenvat/ drawback." ....
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....the Hon'ble P&H High Court in the case of Escort Limited (supra) and various case laws including the one in Techmesh Products India Pvt. Limited (supra) as the facts in the said cases are different. 5. Ld. Counsel for the respondent argued that as per Condition No. 7 of the notification, the imports are subject to entitlement of availment of Cenvat credit of additional duty paid as per Notification No. 32/2005-Cus dated 08.04.2005. He argued that they are entitled to use Target Plus scheme as the matter relating to Customs authority. He argued that since they have paid duty used the said scheme and the customs authority has no objection, Central Excise authority cannot raise this issue. He argued that additional duty has been paid and....