https://www.taxtmi.com/caselaws?id=393339 The Tribunal held that the duty paid under provisional assessment is not merely a deposit but legitimate duty under Section 18 of the Customs Act, allowing for CENVAT credit. Precedent cases supported the admissibility of such credit even if duties were later found excessive. The Tribunal upheld the respondent's entitlement to CENVAT credit on provisionally assessed duties, dismissing the Revenue's appeal. en-us Thu, 12 Mar 2020 00:00:00 +0530 Thu, 12 Nov 2020 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393339 The Tribunal held that the duty paid under provisional assessment is not merely a deposit but legitimate duty under Section 18 of the Customs Act, allowing for CENVAT credit. Precedent cases supported the admissibility of such credit even if duties were later found excessive. The Tribunal upheld the respondent's entitlement to CENVAT credit on provisionally assessed duties, dismissing the Revenue's appeal. Case-Laws Central Excise Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393339