TaxTMI 
TaxTMI 
TaxTMI 
2020 (1) TMI 895
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....by the Revenue. 2. Thereafter the respondent filed a miscellaneous application seeking to restore the appeal and hear them and pass a fresh order. By miscellaneous application No.30447/2019 dt.24.10.2019, a coordinate bench at Hyderabad allowed their application for restoration of appeal effectively setting aside the final order. The appeal has been directed to be listed for final hearing on 21.11.2019. 3. We have heard the learned counsel for the respondent and the learned departmental representative. The issue which falls for consideration in this case is whether the assessee/respondent is entitled to Cenvat credit on the Special Additional Duty (SAD) paid by them by debiting under Target Plus scheme as per notification No.32/2005-CUS....
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....rely on the basis of debit in the pass book. As brought to our notice, the issue is no more res integra. The Larger Bench in the case of M/s Essar Steel Ltd (supra) has already held as follows: "5. We have carefully considered the rival submissions. Modvat scheme is a special scheme where an assessee can avail of the duty paid on inputs as Modvat under certain conditions. One such condition is that duty should have been paid on the inputs. In the present case, no such duty has been paid by availing of the benefit of Notification 34/97. In the cases relied upon by the learned counsel for the appellant the Tribunal observed that the Department was standing on technicalities when it does not allow Modvat credit of duty paid by way of debit ....
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....ng Cenvat Credit thereafter." 7. Hon'ble High Court of Allahabad in the case of CCE, C & ST, Noida Vs Precision Pipes and Profiles Co. Ltd as reported in 2014 (302) ELT 184 (All.) had formed the similar opinion. Following the said adjudications, we hold that Commissioner (Appeals) had taken the wrong view while permitting the availment of Cenvat credit on the basis of mere entry in DEPB book. The order is therefore held unsustainable and is accordingly set aside. 8. The appeal stands allowed." 4. Learned counsel for the respondent would submit that while the aforesaid case laws pertain to DEPB and other schemes, the present appeal is specifically with respect to Target Plus scheme. The question to be addressed in this case is whethe....
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....eferred 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 filed against the Order-in-Appeal No. 08 of 2009 dated 30-9- 2009, passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals), Hyderabad. The respondents are manufacturers of Safety Razor Blades. A demand notice was issued to the respondents seeking demand of Cenvat credit availed by them in respect of Special Additional Duty of Customs debited in Target Plus/DEPB Scheme. The adjudicating authority dropped the proceedings initiated by a show cause notice; aggriev....
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....dt.08.04.2005 only provided for availment of credit of CVD equivalent to Central Excise duty leviable under sub-section (1) of section 3 of Customs Tariff Act. The same view has been taken in the present appeal by the revenue. However, a plain reading of the notification shows that Cenvat credit is allowed on Additional Duty leviable under section 3 of Customs Tariff Act. The relevant Para is as follows: "(6) that the importer shall be entitled to avail for the drawback or CENVAT credit of additional duty leviable under section 3 of the said Customs Tariff Act against the amount debited in the said certificate." 7. This shows that any additional duty of customs leviable under section 3 can be taken as Cenvat credit even if the duty is ....