2019 (7) TMI 250

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er S.No. 123 of Notification No. 12/2012-Cus dated 17.03.2012. The factual merits of the case are that the appellants who are engaged in manufacture of cement clinker and cement and are availing the facility of cenvat credit on inputs, capital goods and input service. The appellants were consuming power generated from its captive power plant for manufacturing of their final products and coal was used as an input for the said plant. 2. During the period March, 2013 to June, 2013, the appellants were paying the Additional Duty of Customs (CVD) in terms of Section 3(1) of the Customs Tariff Act, 1975, on the import of aforesaid coal, the said CVD was paid at the rate of 1% / 2% after availing the benefit of Notification No. 12/2012-Cus date....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e is prayed to be set aside and appeal is prayed to be allowed. 5. Learned Departmental Representative justified the orders. 6. After hearing both the parties and perusing the record, we are of the opinion as follows: It is admitted that the appellants have imported coal consequent thereto they have paid 1% / 2% on CVD in addition to Basic customs duty. The CVD has been paid at the said exempted rate taking the benefit of Sl. No. 123 of Customs Notification No. 12/2012-Cus dated 17.03.2012. It is apparent from the order in challenge that Department has denied the payment of CVD on exempted rate and the availment of cenvat credit thereupon relying upon the S.No. 67 of Excise Notification No. 12/2012 dated 17.03.2012. 7. Perusa....