https://www.taxtmi.com/caselaws?id=221832 Under Rule 3(7)(a) of the CENVAT Credit Rules, the term CVD was treated, prima facie, as covering both additional duty of customs under Section 3(1) and the special additional duty under Section 3(5) of the Customs Tariff Act, supported by Board Circular No. 818/15/2005-CX. On that basis, both levies were to be considered while computing eligible Cenvat credit, and the appellant was found to have a strong case for interim relief. Waiver of pre-deposit of the balance dues and stay of recovery were therefore granted pending disposal of the appeal. en-us Tue, 03 Jul 2012 00:00:00 +0530 Tue, 02 Apr 2013 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221832 Under Rule 3(7)(a) of the CENVAT Credit Rules, the term CVD was treated, prima facie, as covering both additional duty of customs under Section 3(1) and the special additional duty under Section 3(5) of the Customs Tariff Act, supported by Board Circular No. 818/15/2005-CX. On that basis, both levies were to be considered while computing eligible Cenvat credit, and the appellant was found to have a strong case for interim relief. Waiver of pre-deposit of the balance dues and stay of recovery were therefore granted pending disposal of the appeal. Case-Laws Central Excise Tue, 03 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221832