https://www.taxtmi.com/caselaws?id=415815 The Tribunal held that the appellants were entitled to claim Cenvat credit on the 2% CVD paid under Customs Notification No. 12/2012-Cus. The interpretation of Rule 3(1) of the Cenvat Credit Rules, 2004 favored the appellants, allowing them to avail the credit for CVD paid under the said notification. Moreover, the demand was considered time-barred as there was no evidence of malafide intention or suppression of facts. Consequently, the Tribunal set aside the impugned orders, allowing the appeals with consequential relief. en-us Tue, 14 Dec 2021 00:00:00 +0530 Wed, 15 Dec 2021 09:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415815 The Tribunal held that the appellants were entitled to claim Cenvat credit on the 2% CVD paid under Customs Notification No. 12/2012-Cus. The interpretation of Rule 3(1) of the Cenvat Credit Rules, 2004 favored the appellants, allowing them to avail the credit for CVD paid under the said notification. Moreover, the demand was considered time-barred as there was no evidence of malafide intention or suppression of facts. Consequently, the Tribunal set aside the impugned orders, allowing the appeals with consequential relief. Case-Laws Central Excise Tue, 14 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415815