2012 (10) TMI 452

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.... the Appellant. [Judgment per : Goda Raghuram, J.]. - This appeal under Section 30(G) of the Central Excise Act, 1944 is preferred by the revenue against the final order dated 21-5-2010 of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in Appeal No. Excise/1140/2009, whereby the appeal preferred by the Revenue was dismissed. 2. The appeal was fil....

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....rther appeal to the CESTAT. 3. In dismissing the appeal the CESTAT held, following the earlier decision in C.C.E., Hyderabad v. Aurobindo Pharma Ltd. - 2010 (261) E.L.T. 594 (Tribunal) that in view of the Circular No. 18/2006-Cus., dated 5-6-2006 holding that the duty debited through DEPB, DFCE, Target Plus etc. schemes would be eligible for Cenvat benefit or drawback facility by the licen....