2009 (9) TMI 839

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....ate, for the Respondent. ORDER This is an appeal filed by the Revenue. Vide the impugned order, the Commissioner (Appeals) vacated the order of the original authority demanding Rs. 47,60,055/-(Rupees Forty seven lakhs sixty thousand and fifty five only) from the respondents as irregularly availed Cenvat credit during the period April, 2006 to May, 2007 along with applicable interest under Ru....

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....redit of SAD paid by adjustment in the DEPB Licence. He relied on the Board's Circular No. 18/2006-Cus., dated 5-6-2006 in F. No. 605/44/2006-DBK in holding so. 2. The appeal filed by the Revenue has taken the ground that Notification No. 96/2004-Cus., dated 17-9-2004 and the successor Notification No. 89/2005-Cus., dated 14-10-2005 current during the material period, allowed an importer/m....

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....ional Duty paid in cash or through debit under DEPB may also be adjusted as Cenvat Credit or Duty Drawback as per DOR Rules" was incorrect as Circular No. 18/2006-Cus., dated 5-6-2006 had clarified that the DEPB credit used could be taken as draw back. There were no corresponding provisions in Cenvat Credit Rules to enable assessee avail credit. The Commissioner (Appeals) had wrongly held that the....

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....st the amount debited in the said Duty Entitlement Pass Book;" 4. The credit availed pertains to SAD levied in terms of sub-section (5) of Section 3 of the Customs Tariff Act. Therefore, as per the above provision in the Notification, the respondents cannot be denied the Cenvat credit equivalent to the DEPB credit debited towards SAD levied under sub-section (5) of Section 3 of the Customs....