CENVAT Credit on Coal Cannot Be Denied Due to Duty Payment Below Central Excise Rates, Per Notification 12/2012-Cus.

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....CENVAT Credit - input - Coal - denial on the ground that since the appellant has not paid duty at the Central Excise tariff rates and have paid duty less than that, as per Customs Notification No. 12/2012-Cus, appellant are not eligible for Cenvat credit - For this reason itself, the Cenvat credit availed by the appellant in respect of CVD cannot be denied - AT....