https://www.taxtmi.com/caselaws?id=376219 The Tribunal ruled that the appellants are entitled to Cenvat Credit for the countervailing duty (CVD) paid under a customs notification for the import of coal. It held that the restriction under Rule 3 of the Cenvat Credit Rules, which pertains to excise duty specified in the First Schedule to the Excise Tariff Act, does not apply to duty paid under customs notifications. The Tribunal emphasized that the exemption under the relevant excise notification does not apply to imported coal. Therefore, the Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief to the appellants. en-us Fri, 22 Feb 2019 00:00:00 +0530 Tue, 05 Mar 2019 07:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376219 The Tribunal ruled that the appellants are entitled to Cenvat Credit for the countervailing duty (CVD) paid under a customs notification for the import of coal. It held that the restriction under Rule 3 of the Cenvat Credit Rules, which pertains to excise duty specified in the First Schedule to the Excise Tariff Act, does not apply to duty paid under customs notifications. The Tribunal emphasized that the exemption under the relevant excise notification does not apply to imported coal. Therefore, the Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief to the appellants. Case-Laws Central Excise Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376219