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2021 (10) TMI 13 - AT - Central ExciseCENVAT Credit of CVD - import of steam coal which is used for generation of steam / electricity which is in turn used in relation to the manufacture of final products - concessional rate of duty as per N/N. 1/2011-CE dt. 1.3.2011 (Sl.No.28) denied as appellants has already availed the benefit of N/N.12/2012-Cus. 17.3.2012 - applicability of Board’s Circular No.41/2013-Cus. dt. 21.10.2013 - HELD THAT:- The bar to take cenvat credit is only when the benefit of exemption specified at Sl.No.67 and 128 under N/N.12/2012-CE dt. 17.3.2012 is availed. The CCR 2004 does not impose any bar or restriction in availing credit when the benefit of exemption is availed under the N/N.12/2012-Cus. dt. 17.3.2012. The issue stands decided in the decision of Hindustan Zinc Ltd. [2021 (7) TMI 199 - CESTAT NEW DELHI] where on similar issue, credit was allowed. The demand cannot sustain - Appeal allowed - decided in favor of appellant.
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