TMI Blog2018 (3) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 12/2012-Cus. dated 17.3.2012. If same is taken into consideration and duty paid under the said notification, there is no bar for availment of Cenvat credit in terms of Rule 3(7) of Cenvat Credit Rules, 2004 - authorities below has applied wrong provision to deny Cenvat credit to the appellant. Therefore, Cenvat credit cannot be denied to the appellant. Extended period of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services used in the manufacture of these final products. The appellant is also having a captive plant for power plant in power generation wherein steam coal is being used which is an input for the appellant. Some steam coal is procured from the domestic market on which there is no dispute. The dispute raised by the Revenue that on the imported coal, the appellant is required to pay CVD @ 1% in te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 12/2012-CE dated 17.3.2012 applicable to domestically manufactured goods and Notification No. 12/2012-Cus. dated 17.3.2012 for imported coal. In both the cases, assessee is required to pay duty @ 1%. In case of imported coal, appellant is required to pay CVD @ 1%. For domestically procured goods ,there is a condition that the assessee will not availed any Cenvat credit used on inputs o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wrongly provisions of the notification. In that circumstances, the extended period is not invocable. 4. Heard the parties. Considered the submissions. 5. On careful consideration of the submissions made by both the sides, I find that the sole reason to deny Cenvat credit to the appellant is that the authorities below has taken into consideration Notification No. 12/2012-CE dated 17.3.2012. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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