CENVAT Credit Restriction of 2% CVD Applies Only to Indigenous Goods, Not Imported Coal Under Notification No. 12/2012-CE.

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....CENVAT credit of 2% CVD - Import of Coal - the restriction is applicable only in case of indigenous goods on which the excise duty @ 2% was paid availing Notification No. 12/2012-CE, which is not a case here. - Credit allowed.....