2019 (3) TMI 240

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.... Per: Ramesh Nair The issue involved is that whether the appellants are entiled for Cenvat Credit in respect of CVD paid under Notification No. 12/12-Cus dated 17.03.2012 on import of Coal. 2. Shri. S.N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He submits that CVD at the rate of 2% paid on import of coal is not admissib....

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....ESTAT Ahmedabad. 4. On careful consideration of the submissions made by both the sides and perusal of the records, I find that issue has already been considered by this Tribunal in the case of M/s. Asahi Songwon Colors Limited (Supra) and passed the following order. "The brief facts of the case are that the appellant have availed Cenvat credit of 2% CVD lavied in terms of Notification No. 12....

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....t case as it relates to excise Notification No. 12/2012-CE. Therefore, on the CVD paid under Notification No. 12/2012-Cus, credit is admissible. 3. Ms. Nitina Nagori, ld. Dy. Commissioner (AR) 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....

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....2012-Cus. There is no restriction provided in Rule 3 as regards duty paid under Customs notification. This 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. Therefore, the appellant is entitled for Cenvat credit in respect of CVD paid under Notification No. 12/2012- Cus. Moreover, since ....