https://www.taxtmi.com/caselaws?id=366423 The Tribunal allowed the appeal, setting aside the impugned order and granting relief to the appellant. It clarified the distinction between duty paid on indigenous goods and imported goods for Cenvat credit eligibility, emphasizing that the restriction under Rule 3 of the Cenvat Credit Rules does not apply to duty paid under Customs Notification No. 12/2012-Cus for imported goods benefiting from exemption under Notification No. 12/2012-CE. The judgment affirmed the appellant's entitlement to Cenvat credit on the 2% CVD paid under the customs notification. 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 The Tribunal allowed the appeal, setting aside the impugned order and granting relief to the appellant. It clarified the distinction between duty paid on indigenous goods and imported goods for Cenvat credit eligibility, emphasizing that the restriction under Rule 3 of the Cenvat Credit Rules does not apply to duty paid under Customs Notification No. 12/2012-Cus for imported goods benefiting from exemption under Notification No. 12/2012-CE. The judgment affirmed the appellant's entitlement to Cenvat credit on the 2% CVD paid under the customs notification. Case-Laws Central Excise Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366423