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2022 (2) TMI 302 - AT - Central ExciseCENVAT Credit - CVD paid at the rate of 2% on the imported coal in terms of Notification No 12/2012-CUS dated 17.03.2012 or otherwise - HELD THAT:- The identical issue has been considered in SHREE ARIHANT TRADELINKS INDIA PRIVATE LIMITED AND MAHA SHAKTI COKE VERSUS C.C.E., KUTCH (GANDHIDHAM) [2021 (12) TMI 581 - CESTAT AHMEDABAD] where it was held that Tribunal has considered various decisions given by the different benches and also distinguished the decisions relied upon by the Revenue and concluded that the appellant is entitled for Cenvat credit in respect of 2% CVD paid under Notification No. 12/2012-Cus. The assessees are entitled for cenvat credit in respect of 2% CVD paid under Notification No. 12/2012- Cus in respect of imported coal - the assesses in the present appeals are entitled for cenvat credit. Appeal allowed - decided in favor of appellant.
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