https://www.taxtmi.com/caselaws?id=419152 The Tribunal allowed the appeal, setting aside the order disallowing the appellant's entitlement to Cenvat Credit for Countervailing Duty (CVD) paid under Customs Notification No. 12/12-Cus. The Tribunal emphasized that the restriction in Rule 3 (i) and its proviso applies only to duties paid under specified excise notifications, not customs exemptions. Relying on legal interpretations and precedents, the Tribunal concluded that the appellant was entitled to the Cenvat Credit based on the specific provisions of the law and previous decisions in similar cases. en-us Tue, 01 Mar 2022 00:00:00 +0530 Fri, 04 Mar 2022 08:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419152 The Tribunal allowed the appeal, setting aside the order disallowing the appellant's entitlement to Cenvat Credit for Countervailing Duty (CVD) paid under Customs Notification No. 12/12-Cus. The Tribunal emphasized that the restriction in Rule 3 (i) and its proviso applies only to duties paid under specified excise notifications, not customs exemptions. Relying on legal interpretations and precedents, the Tribunal concluded that the appellant was entitled to the Cenvat Credit based on the specific provisions of the law and previous decisions in similar cases. Case-Laws Central Excise Tue, 01 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419152