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2023 (11) TMI 57 - CESTAT CHENNAICENVAT Credit - CVD of 2% paid on imported steam coal - Rule 3 of CCR 2004 - HELD THAT:- The issue is whether the appellant is eligible to take the CENVAT Credit of 2% CVD paid on imported steam coal vide notification 12/2012 Cus. dated 17/3/2012. The issue has been considered by the Tribunal in the case of M/S. TAMIL NADU NEWSPRINT & PAPERS LIMITED VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, TIRUCHIRAPPALLI [2021 (10) TMI 13 - CESTAT CHENNAI] where it was held that the adjudicating authority has committed a legal error while denying the benefit of reduced CVD on imported coal while placing reliance upon the Excise notification for manufacture of coal. Order is therefore, held not sustainable and accordingly, is hereby set aside. The demand cannot sustain and requires to be set aside. The impugned order is set aside. The appeal is allowed.
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