TMI Blog2022 (11) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... er, there is no dispute that the credit has been availed on the basis of bill of entry and certified copy of the same produced before the Range Authority. The appellant have rightly availed the cenvat credit. Accordingly, the appeal is allowed. - Excise Appeal No.51657 of 2022 AND Excise Appeal No.51658 of 2022 - FINAL ORDER NO.51064-51065/2022 - Dated:- 9-11-2022 - MR. ANIL CHOUDHARY, MEM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled such certified copies before the Range Superintendent on 28.11.2013. Thereafter, after more than 30 months, show cause notice dated 30.06.2016 was issued, inter alia, further alleging that with respect to 5 bills of entry, where the payment of CVD and cess has been paid through DEPB scrips totaling Rs.25,43,135/-, should not be disallowed under Rule 14 of the CCR. Further, penalty was also pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rieved, the appellant is before this Tribunal. 5. Ld. Counsel for the appellant urges that there is no disability provided under Rule 3 of CCR that Cenvat Credit shall not be available, if the duty is paid in the case of import through utilization of DEPB scrips. Rather Rule 9 of CCR specifically provides that one of the documents for availing credit is the Bill of Entry. Evidently, the bill of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2022 9. This appeal also arises from the same order-in-original. 10. In this appeal, the appellant is in appeal against the impugned order-in-appeal dated 15.05.2018 rejecting their appeal on the same issue. As the issue is already decided hereinabove in favour of the appellant, this appeal is treated as allowed in favour of the appellant/assesseee. Both the appeals stand allowed. [O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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