Appellant Denied CENVAT Credit for CVD Paid via DEPB Scheme Due to 2000 Prohibition for 2003 Bill of Entry.

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....CENVAT Credit of CVD paid through DEPB - after a specific prohibition was introduced under the Scheme from 1.4.2000 onwards, it is not possible for the appellant to claim the benefit in respect of the Bill of Entry of the year 2003 - HC....