https://www.taxtmi.com/caselaws?id=788153 Cenvat credit is available on additional customs duty, including CVD and SAD, when the duty is discharged by debit under DEPB scrips rather than cash payment. The Cenvat Credit Rules and the relevant Foreign Trade Policy provisions, as amended, recognise adjustment of such duty through DEPB and do not treat cash payment as a prerequisite for credit eligibility. Departmental notifications and circulars relied on to deny credit do not override this entitlement, and a circular dealing with DFCE restrictions is not applicable to DEPB. Accordingly, duty paid through DEPB debit remains creditable and denial of credit on that basis is not sustainable. en-us Fri, 13 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788153 Cenvat credit is available on additional customs duty, including CVD and SAD, when the duty is discharged by debit under DEPB scrips rather than cash payment. The Cenvat Credit Rules and the relevant Foreign Trade Policy provisions, as amended, recognise adjustment of such duty through DEPB and do not treat cash payment as a prerequisite for credit eligibility. Departmental notifications and circulars relied on to deny credit do not override this entitlement, and a circular dealing with DFCE restrictions is not applicable to DEPB. Accordingly, duty paid through DEPB debit remains creditable and denial of credit on that basis is not sustainable. Case-Laws Central Excise Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788153