Custom, Excise & Service Tax Tribunal
Domino Printech India Llp vs Cce, Gurgaon on 30 August, 2017
?CUSTOMS, EXCISE & SERVICE TAXAPPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH-160017 DIVISION BENCH COURT NO.I E/Misc/60315/2017 in Appeal No.E/1238/2009 (Arising out of OIA No.53/ANS/GGN/2009 dt.25.2.2009 passed by CCE (Appeals), Delhi-III, Gurgaon) Date of Hearing/Decision:30.08.2017 Domino Printech India LLP Appellant (Formerly known as Domino Printech India Pvt.Ltd.) Versus CCE, Gurgaon Respondent
Appearance Shri Ankit Virmani, Advocate for the appellant Shri Havinder Singh, AR for the respondent CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Honble Mr. Devender Singh, Member (Technical) FINAL ORDER NO. 61715/2017 Per Archana Wadhwa:
The application is for change of cause of title of the name as the appellants name stands changed from Domino Printech India Pvt.Ltd. to Domino Printech India LLP. In support of this, they have attached a copy of certificate of Registration issued by the Registrar, Ministry of Corporate Affairs, New Delhi.
2. In view of above we allow the miscellaneous application.
3. Short issue involved in the present appeal is as to whether the appellant is entitled to avail credit of CVD and education cess paid by them at the time of import of goods, through DEPB scrips issued for the period prior to 1.9.2004. The Revenues contention is that the DEPB scrips issued under Foreign Trade Policy 2002-2007 and the duty paid through DEPB scrips by them cannot be availed as DEPB scrips were not issued subsequent to Foreign Trade Policy 2004-2009.
4. After hearing both sides, we find that the issue is no more res integra and stands settled by Honble Punjab & Haryana High Court in the case of CCE, Ludhiana vs. Neel Kanth Rubber Mills-2010 (254) ELT 203 ((P&H). Further following this decision, Honble Delhi High Court in the case of Havells India Ltd.-2015 (325) ELT 840 (Del.) has also observed that the credit cannot be denied on the ground that DEPB scrips were not issued subsequent to Foreign Trade Policy -2004-2009, but were issued under Foreign Trade Policy 2002-2007.
5. Inasmuch as the issue stands decided, by following the above referred decisions, we set aside the impugned order and allow the appeal.
(dictated & pronounced in the open court)
(Devender Singh) (Archana Wadhwa)
Member (Technical) Member (Judicial)
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