TMI Blog2021 (10) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... on in availing credit when the benefit of exemption is availed under the N/N.12/2012-Cus. dt. 17.3.2012. The issue stands decided in the decision of Hindustan Zinc Ltd. [ 2021 (7) TMI 199 - CESTAT NEW DELHI ] where on similar issue, credit was allowed. The demand cannot sustain - Appeal allowed - decided in favor of appellant. - Excise Appeal No.40709 of 2016 and 41126 of 2018 - FINAL ORDER No. 42338-42339 / 2021 - Dated:- 22-9-2021 - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER(TECHNICAL) Shri S. Muthuvenkatraman, Advocate For the Appellant Shri Arul C. Durairaj, Superintendent (AR) For the Respondent ORDER The appellants are engaged in manufacture of Printing and Writing paper a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred to as the CENVAT credit) of- (i) The duty of excise specified in the First Schedule to the Excise Tariff Act, leviable under the Excise Act: Provided that CENVAT credit of such duty of excise shall not be allowed to be taken when paid on any goods- (a) in respect of which the benefit of an exemption under Notification No. 1/2011-C.E., dated the 1st March, 2011 is availed; or (b) specified in serial numbers 67 and 128 in respect of which the benefit of an exemption under Notification No. 12/2012-C.E., dated the 17th March, 2012 is availed. (ii) the duty of excise specified in the Second Schedule to the Excise Tariff Act, leviable under the Excise Act; (iii) the additional duty of excise leviable under section 3 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation whereas the bar of taking cenvat credit in the proviso to Rule 3 (1) (i) applies to a Central Excise notification (Notification No.12/2012-CE dt. 17.3.2012). 6. Ld. Counsel placed reliance on the Board s Circular No.41/2013-Cus. dt. 21.10.2013 which has clarified the intention behind the notification No.12/2012-Cus. dt. 17.3.2012 that would support the case of the appellant. Further that the Regional Advisory Committee of Hyderabad Zone in its meeting held on February 9, 2015 considered this issue and concluded that cenvat credit of Additional duty of Customs paid on imported goods under Customs Notification dt. 17.3.2012 (and not under Central Excise Notification) is available for credit. The relevant portion was referred to by Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Ld. Counsel further submits that the issue is no longer res integra and it has been held in favour of the assessee by the coordinate Bench of the Tribunal in the case of Hindustan Zinc Ltd. Vs CCG ST Udaipur - 2021 (9) TMI 199-CESTAT New Delhi. 8. Ld. A.R supported the findings in the impugned order. 9. Heard both sides. 10. From the submissions made by the Ld. Counsel as well as after perusal of the decisions, placed before us, we are of the considered opinion that the issue stands covered by the above decision. The bar to take cenvat credit is only when the benefit of exemption specified at Sl.No.67 and 128 under Notification No.12/2012-CE dt. 17.3.2012 is availed. The CCR 2004 does not impose any bar or restriction in av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpass of the adjudication, therefore, remains as to whether under Customs notification against S. No. 67 i.e., while importing the coal, the appellants were entitled to avail the Cenvat credit on the amount of CVD paid. The Cenvat credit is applicable as per Rule 3(1) of the Cenvat Credit Rules, 2004, clause 7 thereof entitles the appellants to avail the Cenvat credit in the given circumstances. The said Rule itself clarifies that the Cenvat credit of duty of excise is not allowed to be taken when paid on any goods specified under S. Nos. 67 and 128 of Excise Notification No. 12/2012, dated 17-3-2012. Admittedly, the notification relied upon by the department for denying the impugned benefit to the appellant is Customs Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
