2018 (9) TMI 159

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....ori, Dy. Commissioner (AR) for the Respondent(s) ORDER Per: Ramesh Nair The brief facts of the case are that the appellant have availed Cenvat credit of 2% CVD lavied in terms of Notification No. 12/2012-Cus dated 17.03.2012, as amended. The case of the department is that, in terms of Rule 3 (1)(i)(b) of Cenvat Credit Rules, the assessee is not entitled for Cenvat credit of the excise dut....

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....R) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. On careful consideration of the submissions made by both the sides, I find that the restriction provided in Rule 3 of Cenvat Credit Rules is as under:- "Rule 3. (i) the duty of excise specified in the First Schedule to the Excise Tariff Act, leviable under the Excise Act; [Provided that Cenvat credit of....

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.... 2% was paid availing Notification No. 12/2012-CE, which is not a case here. Therefore, the appellant is entitled for Cenvat credit in respect of CVD paid under Notification No. 12/2012-Cus. Moreover, since the Notification No. 12/2012-CE is applicable only in respect of indigenously manufactured coal and not in respect the imported coal as held by the Hon'ble Supreme Court in the case SRF Lim....