https://www.taxtmi.com/caselaws?id=388532 Cenvat credit on additional duty paid under Target Plus certificates could not be denied merely because the Target Plus Scheme was discontinued. The customs authorities had already allowed utilisation of the certificates, no customs demand had been raised, and Notification No. 73/2006-Cus continued to permit use of certificates issued for the relevant export period. Notification No. 32/2005-Cus also remained operative, including the condition allowing credit of additional duty. On that basis, the Revenue's objection based only on abolition of the scheme was rejected and the assessee's entitlement to credit was upheld. 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 Cenvat credit on additional duty paid under Target Plus certificates could not be denied merely because the Target Plus Scheme was discontinued. The customs authorities had already allowed utilisation of the certificates, no customs demand had been raised, and Notification No. 73/2006-Cus continued to permit use of certificates issued for the relevant export period. Notification No. 32/2005-Cus also remained operative, including the condition allowing credit of additional duty. On that basis, the Revenue's objection based only on abolition of the scheme was rejected and the assessee's entitlement to credit was upheld. Case-Laws Central Excise Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388532