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2021 (9) TMI 915 - CESTAT AHMEDABADCENVAT Credit - 2 percent CVD paid on import of coal - benefit of N/N. 12/12-Cus dated 17.03.2012 - HELD THAT:- The issue is squarely covered by decision of CESTAT 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 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 N/N. 12/2012-CE, which is not a case here. Appeal allowed - decided in favor of appellant.
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