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1 - 4 of 4 (0.15 seconds)The Central Excise Act, 1944
Srf Ltd. vs Cc on 4 July, 2003
The said Rule itself clarifies that the Cenvat credit of duty of
excise is not allowed to be taken when paid on any goods
specified under S. Nos. 67 and 128 of Excise Notification No.
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E/40639/2019;E/42656/2018&E/42657/2018
12/2012, dated 17-3-2012. Admittedly, the notification relied
upon by the department for denying the impugned benefit to
the appellant is Customs Notification No. 12/2012, dated 17-
3-2012. The restriction of Rule 3 is not applicable to the said
notification. Above all, the Hon'ble Supreme Court in the case of SRF
Ltd. v. CC Chennai [2015 (318) E.L.T. 607 (S.C.)] has held that Excise
Notification No. 12/2012 is applicable only in respect of any digged or
manufactured coal and not in respect of imported coal. The import
whereof is allowed to have exempted rate of CVD vide Customs
Notification No. 12/2012-Cus.
M/S. Chettinad Cement Corporation Ltd vs The Commissioner Of Gst & Ce, Trichy on 8 January, 2018
The issue stands decided
in the decision of Hindustan Zinc Ltd. (supra). The relevant paragraphs
of said decision are reproduced as under :
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