https://www.taxtmi.com/caselaws?id=388532 The Tribunal dismissed the Revenue's appeal, upholding the respondent's right to avail Cenvat credit under the Target Plus Scheme even after its discontinuation. The Commissioner's decision was supported by relevant notifications and circulars, allowing continued benefit post-discontinuation. The Tribunal emphasized the Customs Authority's jurisdiction over the utilization of certificates issued under the scheme, finding them valid for credit availment. Notifications permitted the availment of additional duty credit, leading to the dismissal of the Revenue's appeal. en-us Mon, 03 Jun 2019 00:00:00 +0530 Fri, 10 Jan 2020 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388532 The Tribunal dismissed the Revenue's appeal, upholding the respondent's right to avail Cenvat credit under the Target Plus Scheme even after its discontinuation. The Commissioner's decision was supported by relevant notifications and circulars, allowing continued benefit post-discontinuation. The Tribunal emphasized the Customs Authority's jurisdiction over the utilization of certificates issued under the scheme, finding them valid for credit availment. Notifications permitted the availment of additional duty credit, leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388532