https://www.taxtmi.com/caselaws?id=153726 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal challenging the admissibility of Cenvat credit of Special Additional Duty (SAD) on imports using DEPB credit. The Commissioner found no irregularity in the availing of Cenvat credit of SAD, relying on Circular No. 18/2006-Cus. The Tribunal held that the respondents were entitled to Cenvat credit equivalent to the DEPB credit debited towards SAD, in line with relevant Notifications and CBEC clarification, leading to the dismissal of the Revenue's appeal. en-us Wed, 16 Sep 2009 00:00:00 +0530 Tue, 16 Jan 2018 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153726 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal challenging the admissibility of Cenvat credit of Special Additional Duty (SAD) on imports using DEPB credit. The Commissioner found no irregularity in the availing of Cenvat credit of SAD, relying on Circular No. 18/2006-Cus. The Tribunal held that the respondents were entitled to Cenvat credit equivalent to the DEPB credit debited towards SAD, in line with relevant Notifications and CBEC clarification, leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Wed, 16 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153726