https://www.taxtmi.com/caselaws?id=337841 The High Court of Delhi allowed the appeal in a case concerning the availment of Cenvat Credit against DEPB without cash payment of CVD. The Court held that the Show Cause Notice was time-barred and invalidated the demand, ruling in favor of the appellant due to the unsettled nature of the issue regarding Cenvat credit for CVD paid with DEPB. The denial of Cenvat credit based on DEPB scrips issued under the previous Foreign Trade Policy was also overturned in favor of the appellant. en-us Fri, 23 Dec 2016 00:00:00 +0530 Tue, 17 Jan 2017 20:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337841 The High Court of Delhi allowed the appeal in a case concerning the availment of Cenvat Credit against DEPB without cash payment of CVD. The Court held that the Show Cause Notice was time-barred and invalidated the demand, ruling in favor of the appellant due to the unsettled nature of the issue regarding Cenvat credit for CVD paid with DEPB. The denial of Cenvat credit based on DEPB scrips issued under the previous Foreign Trade Policy was also overturned in favor of the appellant. Case-Laws Central Excise Fri, 23 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337841