https://www.taxtmi.com/caselaws?id=287420 The issue concerns whether, for the period before 7 September 2009, a respondent could claim Cenvat credit of additional duty of customs paid under section 3(5) of the Customs Tariff Act, 1975, in light of the second proviso to rule 3(7)(a) of the Cenvat Credit Rules, 2004. The Gujarat High Court admitted the appeal and framed a substantial question of law on that entitlement, indicating that the matter turned on the interpretation and application of the Cenvat credit restriction for the relevant period. en-us Fri, 25 Jan 2019 00:00:00 +0530 Tue, 14 Apr 2020 11:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287420 The issue concerns whether, for the period before 7 September 2009, a respondent could claim Cenvat credit of additional duty of customs paid under section 3(5) of the Customs Tariff Act, 1975, in light of the second proviso to rule 3(7)(a) of the Cenvat Credit Rules, 2004. The Gujarat High Court admitted the appeal and framed a substantial question of law on that entitlement, indicating that the matter turned on the interpretation and application of the Cenvat credit restriction for the relevant period. Case-Laws Central Excise Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287420