CENVAT Credit Allowed for CVD Paid Under Customs Notification 12/2012-Cus; Rule 3(i) Restrictions Not Applicable.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT Credit - CVD paid by availing exemption Notification - In the present case the CVD was paid by not availing the aforesaid excise notifications but it was paid by availing Customs Notification No. 12/2012-Cus, therefore, the restriction provided in Rule 3 (i) and proviso thereof shall not be applicable to the facts of the present case.- AT....