2022 (11) TMI 597

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....JUDICIAL) Shri Bipin Garg, Advocate for the appellant. Shri Mahesh Bhardwaj, Authorised Representative for the respondent/Department. ORDER Heard the parties. Excise Appeal No.51657/2022 2. The issue involved in this appeal is whether the appellant have rightly taken cenvat credit of CVD plus cess on the import of raw materials, where duty and cess have been paid by utilizing the....

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.... cause notice was adjudicated on contest and proposed demand was confirmed vide order-in-original dated 18.04.2017. 4. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who vide impugned order-in-appeal dated 15.05.2018, rejected the appeal of the appellant herein. Revenue had also filed cross appeal before the Commissioner (Appeals) on the ground that the credi....

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....the amount of CVD and Cess paid on the imported raw materials. Accordingly, prays for allowing the appeal with consequential benefits. 6. Ld. Authorised Representative for Revenue relies on the impugned order. 7. Having considered the rival contentions, I find that there is no disability in availing the credit, where CVD and Cess have been paid by utilizing DEPB scrips. Further, there is no ....