https://www.taxtmi.com/caselaws?id=457000 Cenvat credit is available for special additional duty of customs passed on by a supplier of inputs to the recipient. Rule 3(1)(viia) of the Cenvat Credit Rules, 2004 permits credit of the additional duty leviable under section 3(5) of the Customs Tariff Act, and entitlement does not depend on whether the duty was paid by the importer or another supplier in the chain, provided the duty has been suffered on the inputs and is otherwise eligible for credit. On that basis, the credit was held admissible and the denial was set aside. en-us Wed, 20 Dec 2017 00:00:00 +0530 Fri, 30 Aug 2024 14:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457000 Cenvat credit is available for special additional duty of customs passed on by a supplier of inputs to the recipient. Rule 3(1)(viia) of the Cenvat Credit Rules, 2004 permits credit of the additional duty leviable under section 3(5) of the Customs Tariff Act, and entitlement does not depend on whether the duty was paid by the importer or another supplier in the chain, provided the duty has been suffered on the inputs and is otherwise eligible for credit. On that basis, the credit was held admissible and the denial was set aside. Case-Laws Central Excise Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457000