https://www.taxtmi.com/caselaws?id=357421 The appeal was allowed, granting consequential relief to the appellant, as it was found that the denial of Cenvat credit on CVD paid for imported coal was based on the incorrect application of the relevant notifications. The appellant was held entitled to avail Cenvat credit under Rule 3 of the Cenvat Credit Rules, 2004, and the extended period of limitation could not be invoked due to the Revenue's misapplication of the law. en-us Thu, 08 Mar 2018 00:00:00 +0530 Fri, 09 Sep 2022 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357421 The appeal was allowed, granting consequential relief to the appellant, as it was found that the denial of Cenvat credit on CVD paid for imported coal was based on the incorrect application of the relevant notifications. The appellant was held entitled to avail Cenvat credit under Rule 3 of the Cenvat Credit Rules, 2004, and the extended period of limitation could not be invoked due to the Revenue's misapplication of the law. Case-Laws Central Excise Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357421