2018 (9) TMI 1439

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....r Hasit Dave (1321) For The Respondent : Mr Ankit Shah (6371) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This Tax Appeal is filed by the assessee challenging the judgment of Customs Excise and Service Tax Appellate Tribunal ('CESTAT' for short) dated 09.10.2017. Following questions are presented for our consideration: "3.1 Whether the Tribunal was in error in Law to d....

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....5 (2) of the CC Rules R/w S.11 AC of the Central Excise Act in case of pure interpretation and clear absence of any mensrea?" 2. The appellant imports coal on which ordinarily countervailing duty in the nature of excise duty would be payable. However, by virtue of notifications 1 of 2011 dated 01.03.2011 and Sr.No.67 and 128 of exemption notification 12 of 2012 dated 17.03.2012, the assessee wou....

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....ff Act, leviable under the Excise Act; [Provided that CENVAT credit of such duty of excise shall not be allowed to be taken when paid on any goods- (a) in respect of which the benefit of an exemption under notification No.1/2011CE, dated the 1st March, 2011 is availed; or (b) specified in serial numbers 67 and 128 in respect of which the benefit of an exemption under Notification No.12/20....

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.... assessee flows from rule 3 of the Rules. As per subrule (1) of rule 3, a manufacturer or producer of a final product or a provider of output service would be allowed to take the CENVAT credit on the duty of excise specified in the First Schedule to the Excise Tariff Act, leviable under the Excise Act. Subrule (1) of rule 3 which gives the concession of availment of CENVAT credit of the duty paid,....