TMI Blog2023 (4) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... 016 (7) TMI 1612 - CESTAT NEW DELHI] ] for the subsequent period where it was held that Since the entire disputed amount was reflected under the CVD head in the Bill of Entry, taking of Cenvat Credit of such amount is in conformity with Rule 3 read with Rule 9 of the Cenvat Credit Rules. Further, I also find that the Notification no.89/2005-Cus dated 04.10.2005 has specifically permitted an imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sentative ORDER AJAY SHARMA: These appeals have been filed from the impugned order-in-appeal dated 28.04.2022. Since the common impugned order has been passed by the first appellate authority, therefore, I am also disposing of these three appeals by this common order. 2. The issue involved herein is whether the appellants are entitled to utilise cenvat credit on account of Educa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EPB Scheme is admissible as per Notification No.89/2005-Cus dated 4.10.2005 and the Bills of Entry assessed by the Customs Authorities have not been bifurcated between CVD and Cess, and therefore, the credit has been rightly availed in conformity with Rule 3 and Rule 9 of the Cenvat Credit Rules, 2004. Per contra, ld. Authorised Representative appearing on behalf of the Revenue reiterated the find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibid. With regard to applicability of Rule 3 (7)(b) ibid, the ld. Advocate submitted that since the amount in question was paid under the head CVD , taking of such amount as per the Bills of Entry is in conformity with such statutory provisions. 4. on the other hand, the ld.D.R. appearing for the respondent reiterated the finding recorded in the impugned order. 5. Heard both sides and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is proper and justified. 7. Therefore, I do not find any merits in the impugned order. Accordingly, after setting aside the same, I allow the appeal in favour of the appellant. 5. Since the issue involved herein is no more res integra in view of the aforesaid decision, therefore, the appeals filed by the appellant are allowed with consequential relief, if any, in accordance w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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