https://www.taxtmi.com/caselaws?id=34732 Additional duty of customs discharged by debit in a DEPB scrip was not eligible for Cenvat credit under the notification and Exim Policy then in force, because credit was expressly confined to duty paid in cash and DEPB debit operated as an exemption mechanism. Later amendments expanding the benefit applied only prospectively after the scheme was changed. The clarification on education cess did not alter the position on admissibility of credit on the additional duty itself, so the demand was correctly upheld against the assessee. en-us Thu, 27 Nov 2008 00:00:00 +0530 Tue, 13 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34732 Additional duty of customs discharged by debit in a DEPB scrip was not eligible for Cenvat credit under the notification and Exim Policy then in force, because credit was expressly confined to duty paid in cash and DEPB debit operated as an exemption mechanism. Later amendments expanding the benefit applied only prospectively after the scheme was changed. The clarification on education cess did not alter the position on admissibility of credit on the additional duty itself, so the demand was correctly upheld against the assessee. Case-Laws Central Excise Thu, 27 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34732