https://www.taxtmi.com/forum/issue?id=2367 100% Cenvat credit is admissible on Special Additional Duty paid on imported capital goods; the 50% restriction for countervailing duty does not apply. As SAD is levied under sub section 5 of Section 3 of the Customs Tariff Act, the proviso to Sub Rule 2(a) of Rule 4 of the Cenvat Credit Rules, 2004 permits immediate credit of the additional duty on receipt of the capital goods in the manufacturer's factory. en-us Tue, 16 Nov 2010 11:50:19 +0530 Thu, 23 Jan 2025 15:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2367 100% Cenvat credit is admissible on Special Additional Duty paid on imported capital goods; the 50% restriction for countervailing duty does not apply. As SAD is levied under sub section 5 of Section 3 of the Customs Tariff Act, the proviso to Sub Rule 2(a) of Rule 4 of the Cenvat Credit Rules, 2004 permits immediate credit of the additional duty on receipt of the capital goods in the manufacturer's factory. Discussion-Forum Central Excise Tue, 16 Nov 2010 11:50:19 +0530 https://www.taxtmi.com/forum/issue?id=2367