https://www.taxtmi.com/highlights?id=74245 Validity of availing CENVAT credit of CVD paid on import of coal - The department argued that granting credit to buyers of imported coal, while domestic coal buyers couldn't avail of such credit, disrupts the level playing field. - A consistent view has been taken by the various Benches on the provisions of Rule 3(1) and the distinction between the customs notification and the central excise notification. There is no reason to take any contrary view in the present case - Credit cannot be denied - AT en-us Thu, 18 Jan 2024 08:58:50 +0530 Wed, 17 Jan 2024 21:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74245 Validity of availing CENVAT credit of CVD paid on import of coal - The department argued that granting credit to buyers of imported coal, while domestic coal buyers couldn't avail of such credit, disrupts the level playing field. - A consistent view has been taken by the various Benches on the provisions of Rule 3(1) and the distinction between the customs notification and the central excise notification. There is no reason to take any contrary view in the present case - Credit cannot be denied - AT Highlights Central Excise Thu, 18 Jan 2024 08:58:50 +0530 https://www.taxtmi.com/highlights?id=74245