https://www.taxtmi.com/caselaws?id=411846 The Tribunal allowed the appeals, setting aside the Commissioner's decision to disallow CENVAT credit of 1%/2% Additional Duty of Customs paid on imported coal under Customs Notification No. 12/2012-Cus. The Tribunal found that the appellant was entitled to avail the credit under rule 3(1)(vii) of the Credit Rules, rejecting the Commissioner's arguments. The imposition of penalties, recovery of interest, and invocation of the extended period of limitation were deemed unjustified. The Tribunal's decision was pronounced on September 2, 2021, overturning the Commissioner's order dated February 26, 2019. en-us Thu, 02 Sep 2021 00:00:00 +0530 Fri, 03 Sep 2021 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411846 The Tribunal allowed the appeals, setting aside the Commissioner's decision to disallow CENVAT credit of 1%/2% Additional Duty of Customs paid on imported coal under Customs Notification No. 12/2012-Cus. The Tribunal found that the appellant was entitled to avail the credit under rule 3(1)(vii) of the Credit Rules, rejecting the Commissioner's arguments. The imposition of penalties, recovery of interest, and invocation of the extended period of limitation were deemed unjustified. The Tribunal's decision was pronounced on September 2, 2021, overturning the Commissioner's order dated February 26, 2019. Case-Laws Central Excise Thu, 02 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411846