2023 (9) TMI 6

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....quired to pay CVD of @1% when the coal is imported. The appellant has taken the Cenvat Credit of the CVD so paid. The Department initiated proceedings against the appellant on the ground that they are ineligible to avail the Cenvat Credit of the CVD paid at the time of import. The appellant in the course of the litigation proceedings, deposited Excise Duty Rs.28,05,971/- along with interest of Rs.4,36,756/- and penalty of Rs.2,93,338/- and continued to litigate the matter. 2. Subsequently, having come to know that they are not required to reverse the Cenvat Credit, the appellant filed a refund claim for Rs.35,36,064, on the ground that they have paid this amount under a mistaken interpretation. Both the lower authorities rejected their ref....

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....tification, it is clear that the it has been issued in respect of manufacturer of the goods. In case the manufacturer wants to clear the coal on concessional rate @1%, he is not eligible to take the Cenvat Credit of input and inputs services. The Department is error in applying this Notification to the appellant who is the receiver of the goods. Apart from this, the very issue was before the Tribunals in the case of Hindalco Industries cited supra, the Tribunal has held as under :- "5. On careful consideration of the submissions made by both the sides, I find that the sole reason to deny Cenvat credit to the appellant is that the authorities below has taken into consideration Notification No. 12/2012- CE., dated 17-3-2012. The authorities....