2018 (9) TMI 159

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..... riction provided in Rule 3 as regards duty paid under Customs notification - This restriction is applicable only in case of indigenous goods on which the excise duty @ 2% was paid availing Notification No. 12/2012-CE, which is not a case here. Even if the importer wants to avail the exemption of N/N. 12/2012-CE for payment of CVD, the same will not be available to the importer - Credit allowed .....

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..... ri Paresh M. Dave, ld. Counsel appearing on behalf of the appellant submits that in respect of Coal imported by the appellant, CVD of 2% paid by availing the benefit of Customs Notification No. 12/2012-Cus dated 17.03.2012, which is clear from the bill of entry. The appellant have not availed Central Excise Notification No. 12/2012-CE, therefore, the restriction provided in Rule 3 of Cenvat Credit .....

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..... efit of an exemption under Notification No. 12/2012-CE, dated 17 th March, 2012 is availed;] From the above Rule, it is observed that even if any duty is paid by availing exemption Notification No. 12.2012-CE dated 17.03.2012, the same will not be available as Cenvat credit for the user of the goods. In the present case, admittedly, the appellant have imported Coal and CVD of 2% is leviable i .....

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