2025-VIL-1527-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - CENVAT Credit of CVD paid on import of Coal - Appellant imported 'Steam Coal' from outside the territory of India on payment of concessional CVD under Section 3 of the Customs Tariff Act, 1975 - Department denied the CENVAT Credit claimed by the appellant on the ground that Rule 3 of the CENVAT Credit Rules, 2004, imposes restrictions on availment of CENVAT Credit in respect of concessional rate of Central Excise Duty paid under Central Excise Tariff Notification No.1/2011-C.E. dated 01-03-2011 and under Sl.No.67 of Central Excise Notification No.12/2012-C.E dated 17-03-2012 - Whether the appellant is eligible to avail the CENVAT Credit of the CVD paid by them on imported coal – HELD - The restrictions under Rule 3(1)(i) of the CENVAT Credit Rules, 2004, are applicable only when coal is procured from domestic manufacturer/producers and not in respect of imported coal by availing the concessional rate of CVD in terms of Customs Tariff Notification No.12/2012-Cus dated 17-03-2012 - The Tribunal relied on various judgements, including that of the Hon'ble High Court at Calcutta in Shyam Steel Industries case, wherein it was held that the credit of CVD is available under Rule 3(1)(vii) of the CCR, 2004 and the proviso to Rule 3(1)(i) restricting credit in case of coal cleared under Excise Notification No. 12/2012, dated 17-3-2012 cannot be read into when the rate of CVD has been paid under the Customs Notification - The disallowance of CENVAT Credit to the appellant under section 14 of the CENVAT Credit Rules, 2004, along with the demand of interest and penalty are set aside – The appeal is allowed
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