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2018 (9) TMI 159 - CESTAT AHMEDABADCENVAT credit of 2% CVD - Import of Coal - applicability of N/N. 12/2012-Cus dated 17.03.2012 - Rule 3 of Cenvat Credit Rules - Held that:- Admittedly, the appellant have imported Coal and CVD of 2% is leviable in terms of Customs N/N. 12/2012-Cus. There is no restriction provided in Rule 3 as regards duty paid under Customs notification - This restriction is applicable only in case of indigenous goods on which the excise duty @ 2% was paid availing Notification No. 12/2012-CE, which is not a case here. 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 - Credit allowed - appeal allowed - decided in favor of appellant.
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