CENVAT credit availability affirmed for Additional Customs Duty paid via DFCE/Target Plus certificates; amendment to rules unnecessary. The notifications governing DFCE and Target Plus Scheme permit importers to avail drawback or CENVAT credit of additional customs duty debited in scheme certificates; consequently, additional customs duty paid in cash or by debit under DFCE/TPS may be adjusted as CENVAT credit or duty drawback, and amendment of the CENVAT Credit Rules, 2004 is not required.