2026-VIL-731-CESTAT-CHE-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Admissibility of CENVAT credit of Additional Duty of Customs (CVD) paid at concessional rate - The appellant, engaged in manufacture of iron and steel products, imported steam coal and paid Additional Duty of Customs (CVD) at the concessional rate of 2% under Notification No. 12/2012-Cus and availed CENVAT credit of the same under Rule 3 of the CENVAT Credit Rules, 2004 – Denial of CENVAT credit on the ground that the concessional excise duty applicable to indigenous coal under Notification No. 1/2011-CE and Notification No. 12/2012-CE, being subject to the condition of non-availment of credit, would equally apply to imported goods – HELD - The Rule 3(1)(vii) of the CCR, 2004 specifically permits availment of credit of additional duty of customs and that there is no statutory restriction denying such credit when the duty is paid at concessional rate under a customs notification. The Department's attempt to import conditions from Central Excise notifications into the scheme governing CVD is contrary to settled principles of strict interpretation of taxing statutes. CENVAT credit of Additional Duty of Customs paid at concessional rates under Notification No. 12/2012-Cus is admissible and that conditions prescribed under Central Excise exemption notifications cannot be imported into Customs notifications - The appellant is entitled to avail CENVAT credit of the additional duty of customs paid at concessional rate under Notification No. 12/2012-Cus and that the denial of such credit is not sustainable in law - The impugned order is set aside and the appeal is allowed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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