Case Law Details
Desmet Reagent Pvt. Ltd Vs Commissioner of Central Goods (CESTAT Delhi)
Appellant urges that there is no disability provided under Rule 3 of CCR that Cenvat Credit shall not be available, if the duty is paid in the case of import through utilization of DEPB scrips. Rather Rule 9 of CCR specifically provides that one of the documents for availing credit is the Bill of Entry. Evidently, the bill of entry reflects the amount of CVD and Cess paid on the imported raw materials. Accordingly, prays for allowing the appeal with consequential benefits.
Having considered the rival contentions, CESTAT 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 dispute that the credit has been availed on the basis of bill of entry and certified copy of the same produced before the Range Authority.
CESTAT hold that the appellant have rightly availed the cenvat credit. Accordingly, the appeal is allowed. The impugned order is set aside. The appellant is entitled to consequential benefits.
FULL TEXT OF THE CESTAT DELHI ORDER
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