CENVAT credit eligibility of additional customs duty affirmed; duty paid via DFCE/TPS qualifies for credit or drawback. Additional customs duty paid in cash or through debit in certificates issued under the DFCE or Target Plus Scheme is eligible to be availed as CENVAT credit or as duty drawback. The scheme-specific notifications already provide for entitlement to drawback or CENVAT credit against amounts debited in DFCE/TPS certificates, and, following the Law Ministry's view, amendment of the CENVAT Credit Rules, 2004 is not required. Administrative guidance via Public Notices and Standing Orders should be issued for trade and staff.