A Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), New Delhi allowed cenvat credit on payment of Countervailing Duty (CVD) and Cess by utilizing Duty Entitlement Passbook Scheme (DEPB) scrips. Audit objection was raised pursuant to Audit held in July-August, 2013 raising objection that with respect to 7 bills…
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