https://www.taxtmi.com/caselaws?id=391282 The Appellate Tribunal CESTAT Hyderabad upheld the entitlement of the respondent to claim Cenvat credit on Special Additional Duty (SAD) paid under the Target Plus scheme. The Tribunal rejected the Revenue's appeal, citing the specific scheme in question and the clarification provided in Circular No.18/2006-CUS, along with a judgment of the jurisdictional High Court of Andhra Pradesh supporting the availability of Cenvat credit for SAD debited under the Target Plus scheme. The decision aligned with the High Court's interpretation, resulting in the rejection of the Revenue's appeal. en-us Tue, 21 Jan 2020 00:00:00 +0530 Fri, 24 Jan 2020 12:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391282 The Appellate Tribunal CESTAT Hyderabad upheld the entitlement of the respondent to claim Cenvat credit on Special Additional Duty (SAD) paid under the Target Plus scheme. The Tribunal rejected the Revenue's appeal, citing the specific scheme in question and the clarification provided in Circular No.18/2006-CUS, along with a judgment of the jurisdictional High Court of Andhra Pradesh supporting the availability of Cenvat credit for SAD debited under the Target Plus scheme. The decision aligned with the High Court's interpretation, resulting in the rejection of the Revenue's appeal. Case-Laws Central Excise Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391282