2021 (9) TMI 915

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....hri J. A. Patel, Superintendent (AR) ORDER The appeal filed by M/s Arti Industries Ltd. relates to denial of Cenvat Credit of 2 percent CVD paid on import of coal made by them availing notification no. 12/12-Cus dated 17.03.2012. The issue is squarely covered by decision of CESTAT in the case of Asahi Songwon Colors Limited vs CCC & S.T. Vadodara-2018 (9) TMI 159-CESTAT-Ahmedabad. In the sai....

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.... will not be available as Cenvat credit for the user of the goods. In the present case, admittedly, the appellant have imported Coal and CVD of 2% is leviable SM terms of Customs Notification No. 12/2012-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 p....