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    <title>2022 (2) TMI 302 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal concluded that the assessees were entitled to Cenvat credit for the 2% Countervailing Duty (CVD) paid on imported coal under Notification No. 12/2012-CUS. The appeals of M/s Narayani Coke Pvt. Ltd and M/s Welspun Steel Ltd were allowed, while the appeal filed by the Revenue in the case of Nayara Energy Ltd was dismissed. The Tribunal set aside the impugned orders and granted consequential relief in accordance with the law.</description>
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      <description>The Tribunal concluded that the assessees were entitled to Cenvat credit for the 2% Countervailing Duty (CVD) paid on imported coal under Notification No. 12/2012-CUS. The appeals of M/s Narayani Coke Pvt. Ltd and M/s Welspun Steel Ltd were allowed, while the appeal filed by the Revenue in the case of Nayara Energy Ltd was dismissed. The Tribunal set aside the impugned orders and granted consequential relief in accordance with the law.</description>
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