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2022 (3) TMI 190 - AT - Central ExciseCENVAT Credit - CVD paid by availing exemption Notification No. 12/12-Cus dated 17.03.2012 - HELD THAT:- The facts is not under disputes that the appellant have paid the CVD on imported coal in terms of exemption Notification No. 12/12-Cus. The restriction for availing of credit on Excise duty paid is given in Rule 3 (i) - From the proviso to Rule 3 (i) of CCR, 2004, it is clear that the restriction is provided only in respect of such duty which is paid by availing the exemption Notification No. 01/2011-CE dated 01.03.2011 or under Notification No.12/12-CE dated 17.03.2012. In the present case the CVD was paid by not availing the aforesaid excise notifications but it was paid by availing Customs Notification No. 12/2012-Cus, therefore, the restriction provided in Rule 3 (i) and proviso thereof shall not be applicable to the facts of the present case. Identical issue decided in the case of M/S. ASAHI SONGWON COLORS LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST., VADODARA [2018 (9) TMI 159 - CESTAT AHMEDABAD] where it was held that Even if the importer wants to avail the exemption of N/N. 12/2012-CE for payment of CVD, the same will not be available to the importer and Credit is allowed. The impugned order is not sustainable - Appeal allowed - decided in favor of appellant.
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