2012 (10) TMI 727

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..... [Order]. - This application filed by the Department (appellant) seeks stay of operation of the impugned order, wherein the respondent was allowed to take CENVAT credit of Special Additional Duty (SAD) paid on certain goods imported by them, under sub-section 5 of Section 3 of the Customs Tariff Act, by making use of DEPB credit. Ld. Commissioner (Appeals) also set aside the penalty imposed....

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....lated in the said notification indeed granted a benefit to the importer by providing that drawback or CENVAT credit of additional duty leviable under Section 3 of the Customs Tariff Act could be availed against the amount debited in the DEPB. Ld. JDR has also referred to Notification No. 19/2006-Cus., dated 1-3-2006 where SAD @ 4% ad valorem was introduced as a levy on all goods classifiable under....

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....us., dated 13-10-2006 wherein it was clarified that customs duty paid in cash or through debit in certificate issued under DFCE/Target Plus Scheme could be availed as CENVAT credit or duty drawback. This circular, however, did not refer to DEPB. Nevertheless, one of the conditions of Notification No. 32/2005-Cus. clearly entitled importers to avail CENVAT credit of additional duty paid under Secti....