https://www.taxtmi.com/caselaws?id=351892 Removal of the restrictive words in Para 4.3.5 of the EXIM Policy restored eligibility for CENVAT credit on CVD paid through debit in DEPB for clearances after 28.01.2004, so denial of credit for the post-amendment period was unsustainable. For the earlier period, the absence of evidence of mala fide intent or suppression meant the dispute remained one of interpretation, and the extended period of limitation was not invocable. The commentary states that the denial of credit and the confirmed demand were unsustainable, with the assessee succeeding on both merits and limitation. en-us Thu, 30 Nov 2017 00:00:00 +0530 Fri, 05 Jan 2018 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351892 Removal of the restrictive words in Para 4.3.5 of the EXIM Policy restored eligibility for CENVAT credit on CVD paid through debit in DEPB for clearances after 28.01.2004, so denial of credit for the post-amendment period was unsustainable. For the earlier period, the absence of evidence of mala fide intent or suppression meant the dispute remained one of interpretation, and the extended period of limitation was not invocable. The commentary states that the denial of credit and the confirmed demand were unsustainable, with the assessee succeeding on both merits and limitation. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351892