https://www.taxtmi.com/caselaws?id=266278 The appeals filed by the Commissioner of Central Excise & Service Tax challenging the final order of CESTAT were dismissed by the High Court. The dispute centered on availing exemption under Notification No. 96/2004-Cus for imported raw materials and entitlement to CENVAT credit. The Court upheld the decision favoring the Assessee, emphasizing the absence of a notification expressly denying CENVAT credit when using DEPB scrips issued under the FTP 2002-07 for customs duty payments. As the Department did not appeal the High Court's decision, the appeals were dismissed due to the lack of a substantial question of law for consideration. en-us Tue, 06 Oct 2015 00:00:00 +0530 Fri, 08 Jan 2016 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266278 The appeals filed by the Commissioner of Central Excise & Service Tax challenging the final order of CESTAT were dismissed by the High Court. The dispute centered on availing exemption under Notification No. 96/2004-Cus for imported raw materials and entitlement to CENVAT credit. The Court upheld the decision favoring the Assessee, emphasizing the absence of a notification expressly denying CENVAT credit when using DEPB scrips issued under the FTP 2002-07 for customs duty payments. As the Department did not appeal the High Court's decision, the appeals were dismissed due to the lack of a substantial question of law for consideration. Case-Laws Central Excise Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266278