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    <title>Purchases of HSD aganist form CT-3</title>
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    <description>Range refusal to issue procurement certificates for duty-free high speed diesel under CT-3 has prompted demands for duty on prior procurements. The practical advisory is to pay the duty and avail Cenvat Credit for use in DTA clearances or refund claims, and to pay duty with interest before issuance of an SCN because issuance of an SCN may bar availing Cenvat Credit.</description>
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      <description>Range refusal to issue procurement certificates for duty-free high speed diesel under CT-3 has prompted demands for duty on prior procurements. The practical advisory is to pay the duty and avail Cenvat Credit for use in DTA clearances or refund claims, and to pay duty with interest before issuance of an SCN because issuance of an SCN may bar availing Cenvat Credit.</description>
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