JUDGMENT

(Judgment of the Court was delivered by T.S.SIVAGNANAM, J.)

1. This appeal filed by the revenue under Section 35G of the Central Excise Act, 1944 is directed against the final order No. 75858/2021 dated 21.12.2021 passed by the Customs Excise and Service Tax, Appellate Tribunal, Kolkata, (tribunal) in Excise Appeal No. 79639 of 2018. The revenue has raised the following substantial questions of law for consideration:

 Whether the respondent is eligible to avail Cenvat Credit availed in respect of 1%/2% (concessional rate) Additional Duty of Customs (CVD) paid on imported coal in terms of Notification No. 12/2012-cus dated 17.03.2012 and 12/2013-Cus dated 01.03.2013, in view of restriction for availing Cenvat Credit in terms of the Notification No. 12/2012-CE dated 17.03.2012 (sl. No. 67 and condition no. 25)?

 Whether the Learned Tribunal has misdirected itself by allowing the appeal of the respondent without appreciating that if no credit of excise duty at the concessional rate of 1% is available under the proviso to Rule 3(1)(i) of the Cenvat Credit Rules, the credit of CVD at the rate of 1%/2% is also be restricted?

 Whether the restricted as prescribed in respect of du