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2018 (3) TMI 1124 - AT - Central ExciseCENVAT credit - CVD paid by the appellant on imported coal - sole reason to deny Cenvat credit to the appellant is that the authorities below has taken into consideration N/N. 12/2012-CE dated 17.3.2012 - Held that: - the authorities below have not considering the Notification No. 12/2012-Cus. dated 17.3.2012. If same is taken into consideration and duty paid under the said notification, there is no bar for availment of Cenvat credit in terms of Rule 3(7) of Cenvat Credit Rules, 2004 - authorities below has applied wrong provision to deny Cenvat credit to the appellant. Therefore, Cenvat credit cannot be denied to the appellant. Extended period of limitation - Held that: - As the Revenue itself has applied wrong provisions of law, therefore, the extended period of limitation is not invokable. Appeal allowed - decided in favor of appellant.
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