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2019 (5) TMI 391 - AT - CustomsFinalization of provisional assessment - assessment of CVD - Revenue is in appeal on the ground that the importers are not entitled for the benefit of Sl.No.172A of the Notification No.12/2012-CE dt.17.03.2012 whereas the importers are in appeal on the ground that they were not given the benefit reduced CVD in terms of Notification No.1/2011-CE dt.1.03.2011 - HELD THAT:- There is no ambiguity in the notification which has been relied upon by the importers. It is case based on facts and test conducted on these imported goods and no contrary test report produced by the Revenue against the test report of CIPET and the Commissioner (Appeals) has rightly allowed the benefit of Sl.No.172A of the Notification No.12/2012-CE dt.17.03.2012 to the importers of the imported goods in question. Also earlier consignment imported by the importers, the benefit of notification was granted on the basis of test report given by the CIPET. Therefore, there is no infirmity in the impugned orders quo allowing to the importers the benefit of Sl.No.172A of the Notification No.12/2012-CE dt.17.03.2012. Therefore, the Revenue appeals have no merit and the same are dismissed. CENVAT Credit - inputs/input service - benefit of reduced duty to pay 2% - HELD THAT:- The said issue has not been examined by the Commissioner (Appeals). Therefore, for the said limited purpose, the appeals are remanded back to the Commissioner (Appeals) to decide the issue on the basis of records produced by the importers - Appeal allowed by way of remand.
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