https://www.taxtmi.com/caselaws?id=366423 Cenvat credit was held admissible on 2% CVD paid on imported coal under Notification No. 12/2012-Cus because the restriction in Rule 3(1)(i)(b) applied only where the benefit of the specified excise exemption notification was availed. The imported coal attracted duty under the customs notification, not the excise notification, so the embargo could not be extended to deny credit on duty paid under the customs regime. The distinction between imported coal and indigenously manufactured coal was material, and denial of credit on that basis was unsustainable; the demand was set aside and credit entitlement upheld. en-us Mon, 09 Jul 2018 00:00:00 +0530 Wed, 05 Sep 2018 07:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366423 Cenvat credit was held admissible on 2% CVD paid on imported coal under Notification No. 12/2012-Cus because the restriction in Rule 3(1)(i)(b) applied only where the benefit of the specified excise exemption notification was availed. The imported coal attracted duty under the customs notification, not the excise notification, so the embargo could not be extended to deny credit on duty paid under the customs regime. The distinction between imported coal and indigenously manufactured coal was material, and denial of credit on that basis was unsustainable; the demand was set aside and credit entitlement upheld. Case-Laws Central Excise Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366423