2018 (3) TMI 1124

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....i G.R. Singh, D.R. - for the respondent Per Ashok Jindal: The appellant is in appeal against the impugned order for denial of Cenvat credit on CVD paid by the appellant on imported coal. 2. The facts of the case are that the appellant is engaged in the manufacture of aluminium ingots and aluminium billets. They were availing Cenvat credit of duty paid on inputs and capital goods and servi....

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....titled to avail Cenvat credit. In these set of facts, a show cause notice was issued to the appellant for the period June 2012 to December 2012 on 5.12.2016 by invoking extended period of limitation to deny Cenvat credit to the appellant. The matter was adjudicated, Cenvat credit was denied. Against the said order, the appellant is before me. 3. The ld. Counsel appearing on behalf of the appell....

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....to avail Cenvat credit under clause 7 of Rule 3 of Cenvat Credit Rules, 2004. Therefore, the authorities below have mis-understood the provisions of Cenvat Credit Rules. He further submitted that if the correct Rule is applied, the appellant is entitled to avail Cenvat credit. The demand has been raised due to misunderstanding of the Rule 3 of Cenvat Credit Rules, 2004. He also agitated that it is....