https://www.taxtmi.com/caselaws?id=412570 The Appellate Tribunal CESTAT Ahmedabad allowed the appeal by M/s Arti Industries Ltd., setting aside the denial of Cenvat credit on the 2 percent CVD paid on imported coal. The Tribunal held that the exemption under Notification No. 12/2012-CE applied only to indigenously manufactured coal, not imported coal, making the appellant eligible for the Cenvat credit. This decision clarifies the distinction between exemptions for domestically produced and imported goods, ensuring compliance with relevant rules and enabling the appellant to avail the Cenvat credit as per the Customs notifications. en-us Thu, 09 Sep 2021 00:00:00 +0530 Wed, 22 Sep 2021 06:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412570 The Appellate Tribunal CESTAT Ahmedabad allowed the appeal by M/s Arti Industries Ltd., setting aside the denial of Cenvat credit on the 2 percent CVD paid on imported coal. The Tribunal held that the exemption under Notification No. 12/2012-CE applied only to indigenously manufactured coal, not imported coal, making the appellant eligible for the Cenvat credit. This decision clarifies the distinction between exemptions for domestically produced and imported goods, ensuring compliance with relevant rules and enabling the appellant to avail the Cenvat credit as per the Customs notifications. Case-Laws Central Excise Thu, 09 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412570