https://www.taxtmi.com/caselaws?id=352752 CENVAT credit was treated as admissible on imports cleared against Duty Free Credit Entitlement certificates where duty was discharged through an alternative payment mechanism, because the liability to duty itself was not disputed and the notifications were viewed as procedural modes of payment after assessment. Denial of credit was rejected under the CENVAT Credit Rules, 2004 merely because the duty had been paid through that mechanism. The 2005 amendment was regarded as clarificatory, and the circular was read as supporting retrospective application. As the recipient was an exporter, refusal of credit was considered inconsistent with export promotion and would only create avoidable collection and refund steps. en-us Mon, 13 Nov 2017 00:00:00 +0530 Mon, 04 Mar 2019 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352752 CENVAT credit was treated as admissible on imports cleared against Duty Free Credit Entitlement certificates where duty was discharged through an alternative payment mechanism, because the liability to duty itself was not disputed and the notifications were viewed as procedural modes of payment after assessment. Denial of credit was rejected under the CENVAT Credit Rules, 2004 merely because the duty had been paid through that mechanism. The 2005 amendment was regarded as clarificatory, and the circular was read as supporting retrospective application. As the recipient was an exporter, refusal of credit was considered inconsistent with export promotion and would only create avoidable collection and refund steps. Case-Laws Central Excise Mon, 13 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352752