TMI Blog2020 (1) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 - A/30017/2020 - Dated:- 21-1-2020 - HON'BLE MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) AND HON'BLE MS. RACHNA GUPTA, MEMBER (JUDICIAL) Shri V.R. Pavan Kumar, Authorized Representative for the appellant. Shri D.K. Singh, Advocate for the respondent. ORDER PER: P. VENKATA SUBBA RAO. 1. This appeal is filed by the Revenue, originally decided by Final Order No.A/30562/2019 dt.04.06.2019. As the respondent had not been appearing, the matter was decided ex-parte after listening to the submissions by the Revenue. 2. Thereafter the respondent filed a miscellaneous application seeking to restore the appeal and hear them and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was not available when the amounts were debited under licenses issued under schemes. Hence, the revenue s appeal was allowed. Para 4 to 8 of the final order are reproduced below: 4. We have heard learned departmental representative. It is mentioned that the issue involved has already been decided by the Larger Bench of this Tribunal in the case of M/s Essar Steel Ltd Vs CCE, Visakhapatnam reported in 2004 (173) ELT 239. The appeal is accordingly prayed to be allowed. 5. After hearing and perusing the entire record, we observe that the issue herein is as to whether the appellant was not entitled to avail Cenvat Credit merely on the basis of debit in the pass book. As brought to our notice, the issue is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. Under Para 4.3.5 of the EXIM Policy, it was stated as follows:- 4.3.5. Normally, the exports made under the DEPB scheme shall not be entitled for drawback. However, the additional customs duty/excise duty paid in cash on inputs under DEPB shall be adjusted as Cenvat credit or Duty Drawback as per rules framed by the Department of Revenue. In cases, where the additional customs duty is adjusted from DEPB, no benefit of Cenvat/Drawback shall be admissible. 17. Under the Exemption Notifications, if the importers produced DEPB scrip and availed the exemption for clearance of goods, the goods become non-duty paid goods. The value of DEPB scrip, once used, gets extinguished and hence there would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. He would therefore, submit that with respect to the specific scheme and the SAD, it has been decided by the Board that Cenvat credit can be availed. 5. He also relies on the following judgment of the jurisdictional High Court of Andhra Pradesh in the case of RCC Sales (P) Ltd [2012 (281) ELT 682 (AP)] in which, jurisdictional High Court has held with respect to the specific scheme that Cenvat credit or drawback facility is available for the amounts debited under Target Plus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough DEPB, DFCE, Target Plus etc. schemes would be eligible for Cenvat benefit or drawback facility by the licensed holder and full credit of the 4% Special CVD will be allowed to manufacturers of excisable goods and further clarified that 4% CVD duty debited in DEPB, EFCE, Target Plus etc. certificates may be allowed to be taken back at draw back (brand rate). As the primary and appellate authorities and the further appellate authority had calculated rightly, relying upon the Circular dated 5-6-2006 and an earlier decision of the Tribunal in Aurobindo (2 supra), no substantial question of law arises for consideration in this appeal. 4. The appeal is without merits and is accordingly dismissed at the stage of admission. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rejected. 8. We have considered the arguments on both sides and perused the records. Our earlier final order was based on the decisions of the Larger Bench of the Tribunal and the Hon ble High Court of Madras in various related schemes such as DFCE, DEPB schemes. None appeared on behalf of the respondent during that period to argue their case. Now learned counsel for the respondent has submitted that the jurisdictional High Court of Andhra Pradesh has, with respect to the very specific scheme, viz., Target Plus scheme in the case of RCC Sales (P) Ltd (supra), held that Cenvat credit is available in respect of the SAD debited in Target Plus scheme. Respectfully following the judgment of the Hon ble Jurisdictional High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
