https://www.taxtmi.com/caselaws?id=246367 The judge ruled in favor of the appellants, allowing Cenvat credit for duty debited in Duty Free Credit Entitlement Certificates. The court emphasized the importance of the amendment to the notification and deemed the benefit applicable from the introduction of the relevant clause. The appellants were granted relief for imports made after the effective date of the clause, highlighting the significance of the timing of regulatory changes in import transactions. en-us Mon, 30 Jan 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246367 The judge ruled in favor of the appellants, allowing Cenvat credit for duty debited in Duty Free Credit Entitlement Certificates. The court emphasized the importance of the amendment to the notification and deemed the benefit applicable from the introduction of the relevant clause. The appellants were granted relief for imports made after the effective date of the clause, highlighting the significance of the timing of regulatory changes in import transactions. Case-Laws Central Excise Mon, 30 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246367