https://www.taxtmi.com/caselaws?id=234177 Coal India Limited's decision to move from exemption under Notification No. 1/2011-C.E. to payment of central excise duty at 5% plus cess in order to avail CENVAT credit was treated as a permissible tax choice intended to avoid cascading duty and benefit end consumers. The court accepted that only a small portion of coal was sold to traders and that the larger volume reached end users, so the public-interest objection raised by traders had no merit. The challenge to that duty structure and credit position was rejected. en-us Fri, 12 Oct 2012 00:00:00 +0530 Wed, 29 May 2013 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234177 Coal India Limited's decision to move from exemption under Notification No. 1/2011-C.E. to payment of central excise duty at 5% plus cess in order to avail CENVAT credit was treated as a permissible tax choice intended to avoid cascading duty and benefit end consumers. The court accepted that only a small portion of coal was sold to traders and that the larger volume reached end users, so the public-interest objection raised by traders had no merit. The challenge to that duty structure and credit position was rejected. Case-Laws Central Excise Fri, 12 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234177