2026-VIL-1159-RAJ-CE
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CENTRAL EXCISE High Court Cases

Central Excise - CENVAT Credit of concessional additional duty of customs paid on imported steam coal under Customs Notification No. 12/2012-Cus - Rule 3(1)(i) and Rule 3(1)(vii) of CENVAT Credit Rules, 2004 - Respondent-assessee, a manufacturer of zinc and lead concentrates, paid additional duty of customs at the concessional rate on imported steam coal used in generation of electricity at its captive thermal power plant and availed CENVAT credit of the same under Rule 3(1)(vii). Dept denied the credit on the ground that it contravened Rule 3 of the CCR, 2004 - Tribunal set aside the demand - Whether additional duty of customs paid at the concessional rate under the Customs Notification is not the duty of excise specified under the Central Excise Tariff Act and whether CENVAT credit of such duty is admissible to the assessee - HELD - Rule 3(1)(i) allows credit of the duty of excise specified in the First Schedule to the Excise Tariff Act subject to the conditions in its provisos, whereas Rule 3(1)(vii) independently allows credit of the additional duty leviable under Section 3 of the Customs Tariff Act. The Commissioner mixed up Rule 3(1)(i) and Rule 3(1)(vii) and imported the conditions of Rule 3(1)(i) into Rule 3(1)(vii) - The assessee had not paid duty of excise specified in the First Schedule, nor availed the benefit of the Central Excise notifications referred to in the provisos, but had paid additional duty of customs by availing the benefit under the Customs Notification. The finding of the Tribunal could not be substantially questioned by the Revenue and is supported by the minutes of the Regional Advisory Committee which clarified that credit of CVD paid on imported coal under the Customs Notification is eligible, and by the view of the High Court which dismissed the appeal of the Revenue on the same question - The assessee is entitled to CENVAT credit of the additional duty of customs paid on the imported coal – The question of law is answered in favour of the assessee and against the Revenue, the appeals are dismissed
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