Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 240 - AT - Central ExciseCENVAT Credit of CVD - Import of coal - N/N. 12/12-Cus dated 17.03.2012 - Held that:- The prohibition of availment of Cenvat credit on CVD paid on coal is only in respect of the duty paid under Central Excise N/N. 12/12-CE dated 17.02.2012 whereas in the present case the CVD was paid under N/N. 12/12-Cus dated 17.03.2012 on which there is no bar provided under Rule 3(1) Cenvat Credit Rules, therefore, the Cenvat Credit on the CVD paid on imported coal is admissible - credit allowed - appeal dismissed - decided against Revenue.
|