https://www.taxtmi.com/caselaws?id=445166 CESTAT Chennai held that appellant was eligible for CENVAT Credit of 2% CVD paid on imported steam coal under notification 12/2012 Cus. dated 17/3/2012. Following precedent in Tamil Nadu Newsprint Papers Limited case, the Tribunal found adjudicating authority committed legal error in denying reduced CVD benefit on imported coal by incorrectly relying on Excise notification for coal manufacture. The impugned order was set aside, demand could not sustain, and appeal was allowed. en-us Thu, 26 Oct 2023 00:00:00 +0530 Thu, 02 Nov 2023 08:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445166 CESTAT Chennai held that appellant was eligible for CENVAT Credit of 2% CVD paid on imported steam coal under notification 12/2012 Cus. dated 17/3/2012. Following precedent in Tamil Nadu Newsprint Papers Limited case, the Tribunal found adjudicating authority committed legal error in denying reduced CVD benefit on imported coal by incorrectly relying on Excise notification for coal manufacture. The impugned order was set aside, demand could not sustain, and appeal was allowed. Case-Laws Central Excise Thu, 26 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445166