2016 (8) TMI 977

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....hri Govind Dixit, DR for the respondent ORDER Per V. Padmanabhan The appellant is a manufacturer of Gang Saw Blades falling under Chapter Heading 8202. The appellant imported raw materials and during the period October, 2004 to December, 2004 availed the CENVAT Credit of CVD on the strength of CVD foregone by debit in DEPB scrips which were issued as per para 4.43 of the handbook of proce....

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....of the Hon'ble High Court of Delhi in Commissioner of C.EX. & S.T., LTU, New Delhi Vs. Havells India Ltd. reported in 2015 (325) E.LT. 840 (Del) in which the Hon'ble High Court allowed the CENVAT Credit of CVD paid from the DEPB scrips issued under the earlier policy (FTP 2002-07). In this decision, the Hon'ble High Court of Delhi quoted, with approval, another decision of the Punjab & Haryana Hig....

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....edit could be availed in terms of the Notification No. 96/2004-Cus. only when the payment of import duty or additional customs duty had been made using the DEPB issued under the FTTP of 2004-09. III. The Division Bench of Punjab and Haryana High Court in its order dated 22nd April, 2010 in CEA No. 37 of 2010 (Commissioner of Central Excise v. M/s. Neel Kanth Rubber Mills) [2010 (254) E.L.....