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CENVAT Credit Allowed on 1% Concessional CVD for Imported Coal u/r 3(7), High Court Confirms.
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....CENVAT Credit - Additional Duty of Customs (CVD) paid on imported coal paid at concessional rate of 1% - there is no bar for availment of CENVAT Credit in terms of the Rule 3(7) where duty paid under Notification No. 12/2012-Cus and CENVAT Credit cannot be denied. - HC....
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