2012 (1) TMI 129

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....ER In this case, the appellants had imported cut-tobacco which is an input required by them in the manufacture of their final product and paid Customs duty using Duty Free Credit Entitlement Certificates. As per the proviso of Notification No. 53/2003-Cus., dated 1-4-2003, they took Cenvat credit of countervailing duty paid through such certificates. 2. Revenue was of the view that since no....