2023 (4) TMI 762

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.... For the Appellant : Shri Hemant Bajaj, Advocate For the Respondent : Ms. Tamanna Alam, Authorised Representative ORDER AJAY SHARMA: These appeals have been filed from the impugned order-in-appeal dated 28.04.2022. Since the common impugned order has been passed by the first appellate authority, therefore, I am also disposing of these three appeals by this common order. 2. The issu....

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....7.2016 in Excise Appeal No.E/52892 of 2015 (SM) by holding that credit of CVD paid through debit in DEPB Scheme is admissible as per Notification No.89/2005-Cus dated 4.10.2005 and the Bills of Entry assessed by the Customs Authorities have not been bifurcated between CVD and Cess, and therefore, the credit has been rightly availed in conformity with Rule 3 and Rule 9 of the Cenvat Credit Rules, 2....

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....t for availment of credit. Further, she also submitted that taking of credit is in conformity with Rule 3 ibid. With regard to applicability of Rule 3 (7)(b) ibid, the ld. Advocate submitted that since the amount in question was paid under the head 'CVD', taking of such amount as per the Bills of Entry is in conformity with such statutory provisions. 4. on the other hand, the ld.D.R. appe....