Cenvat credit on countervailing duty was allowed where a customs-certified T.R.6 challan proved valid duty payment.

Cenvat credit on countervailing duty paid through a T.R.6 challan for jumbo rolls bought in customs auction was treated as admissible where the auction price included CVD, the challan specifically endorsed the duty amount, and Customs certified the payment. Although the challan was not one of the specified documents, the duty payment was otherwise proved on record, so the document was accepted as sufficient evidence under Rule 57G and the relevant notification. Revenue's contrary precedent was found inapplicable on these facts because the goods were imported and duty had been validly paid. The denial of credit was therefore unsustainable.

---

---

Issues: Whether Cenvat credit of countervailing duty paid through T.R.6 challan on jumbo rolls purchased in customs auction, and supported by a customs certificate, was admissible as credit on a valid duty-paying document.

Analysis: The duty paid on the goods was not in dispute; the only objection was that T.R.6 challan was not a specified document. The record showed that the price paid in customs auction included CVD, the challan specifically endorsed the amount of CVD paid, and the payment was certified by the Customs authority. In the context of Rule 57G and the notification prescribing admissible documents, such a challan supported by customs certification was treated as sufficient proof of duty payment. The contrary revenue precedent was held inapplicable on the facts, since the present case involved auction purchase of imported goods on which duty had been validly paid.

Conclusion: Cenvat credit was admissible and the denial of credit was unsustainable.

---