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2023 (9) TMI 6 - AT - Central ExciseRefund claim - amount paid under a mistaken interpretation - applicability of N/N. 12/2012 CX dated 17/03/2012 - HELD THAT:- From the Notification, it is clear that the it has been issued in respect of manufacturer of the goods. In case the manufacturer wants to clear the coal on concessional rate @1%, he is not eligible to take the Cenvat Credit of input and inputs services. The Department is error in applying this Notification to the appellant who is the receiver of the goods. The very issue was before the Tribunals in the case of M/S HINDALCO INDUSTRIES LTD. VERSUS GST, BHOPAL [2018 (3) TMI 1124 - CESTAT, NEW DELHI], the Tribunal has held the appellant has correctly availed the Cenvat credit of CVD paid on imported coal in terms of Rule 3(7) of Cenvat Credit Rules, 2004. Appeal allowed.
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