https://www.taxtmi.com/caselaws?id=780239 CESTAT Kolkata-AT held that CENVAT credit of CVD paid on imported steam coal is admissible because Rule 3 restriction applies to domestically procured coal, not to imports under Notification No.12/2012-Cus. The tribunal set aside the disallowance, related interest demand and the penalty under Rule 15(2)/s.11AC, observing the appellant acted bona fide and extended limitation could not be invoked. In view of consistent judicial precedents, including HC decisions on similar facts, the impugned order was quashed and the appeal allowed. en-us Thu, 04 Sep 2025 00:00:00 +0530 Mon, 27 Oct 2025 09:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780239 CESTAT Kolkata-AT held that CENVAT credit of CVD paid on imported steam coal is admissible because Rule 3 restriction applies to domestically procured coal, not to imports under Notification No.12/2012-Cus. The tribunal set aside the disallowance, related interest demand and the penalty under Rule 15(2)/s.11AC, observing the appellant acted bona fide and extended limitation could not be invoked. In view of consistent judicial precedents, including HC decisions on similar facts, the impugned order was quashed and the appeal allowed. Case-Laws Central Excise Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780239