https://www.taxtmi.com/caselaws?id=125303 The Tribunal held in favor of the appellants, waiving the duty demand of Rs. 1,63,52,371/- and Education Cess of Rs. 3,27,047/- under the DFCE scheme. It was determined that the appellants were eligible to avail credit of additional duty of Customs paid by debit under the Cenvat Credit Rules, 2004, despite the amendment to Notification No. 53/2003-Cus. The Tribunal emphasized that the policy changes by DGFT permitted such credit and that the appellants had a prima facie case in their favor, leading to the disposal of the matter in favor of the appellants. en-us Thu, 21 Aug 2008 00:00:00 +0530 Mon, 22 Oct 2012 16:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125303 The Tribunal held in favor of the appellants, waiving the duty demand of Rs. 1,63,52,371/- and Education Cess of Rs. 3,27,047/- under the DFCE scheme. It was determined that the appellants were eligible to avail credit of additional duty of Customs paid by debit under the Cenvat Credit Rules, 2004, despite the amendment to Notification No. 53/2003-Cus. The Tribunal emphasized that the policy changes by DGFT permitted such credit and that the appellants had a prima facie case in their favor, leading to the disposal of the matter in favor of the appellants. Case-Laws Central Excise Thu, 21 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125303