Assessee Entitled to CENVAT Credit on 1% or 2% CVD Under Notification No. 12/2012-Cus; Tribunal Supports Decision.

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....CENVAT Credit of 2% CVD paid - the assessee/respondents are eligible for Cenvat credit in respect of 1% or 2% CVD, as the case may be, paid under Notification No. 12/2012-Cus. Otherwise also, the issue involved in these appeals is no more res integra and is covered in favour of assessee in view of various decisions of this Tribunal on the identical issue. - AT....