2026-VIL-1779-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Eligibility to CENVAT credit of CVD paid at concessional rate on imported coal under Customs Notification No. 12/2012-Cus - Respondent, a manufacturer of Sponge Iron and M.S. Ingot, imported steam coal on payment of CVD at concessional rate and availed CENVAT credit under Rule 3(1)(vii) of CENVAT Credit Rules, 2004 - Appellant-Revenue alleged that the credit was not admissible since CENVAT credit in respect of concessional rate of excise duty on coal under Central Excise Notification No. 12/2012-CE is barred by the proviso to Rule 3(1)(i) - The demands were confirmed with interest and penalty by the adjudicating authority and were set aside by the Commissioner (Appeals) - Whether the Respondent is eligible to avail CENVAT credit of CVD paid at concessional rate on imported coal - HELD - The CVD was charged not with reference to any corresponding Central Excise rate but under Customs Notification No. 12/2012-Cus, and it is directly admissible as credit under Rule 3(1)(vii) without any reference to Central Excise Tariff or rate of duty under central excise. The restriction in the proviso to Rule 3(1)(i) applies to goods specified at Sl. Nos. 67 and 128 in respect of which exemption under Central Excise Notification No. 12/2012-CE is availed. It applies only to coal procured from domestic manufacturers and not to imported coal on which concessional CVD is paid under the Customs notification. The issue is no more res integra as the Tribunal in various decisions, including a decision upheld by the Hon'ble Calcutta High Court, has held that CENVAT credit of CVD paid at concessional rate under the Customs notification is admissible - The order of the Commissioner (Appeals) setting aside the demand, interest and penalty is upheld and the appeal filed by Revenue is rejected – The appeal is rejected
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