https://www.taxtmi.com/caselaws?id=781386 CENVAT credit was confined to duties expressly covered by the governing rules, so credit on Education Cess and Secondary and Higher Education Cess paid as part of customs duty on imports was inadmissible. Credit on special additional duty for EPCG-imported capital goods was also disallowed because export obligation was not fulfilled, duty arose only on default, and the goods had already been destroyed, making the claimed credit inconsistent with the scheme conditions. Non-disclosure of the credit in statutory returns and discovery through audit established suppression of facts and intent to evade duty, so the extended limitation period and penalty were upheld. en-us Thu, 13 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 14:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781386 CENVAT credit was confined to duties expressly covered by the governing rules, so credit on Education Cess and Secondary and Higher Education Cess paid as part of customs duty on imports was inadmissible. Credit on special additional duty for EPCG-imported capital goods was also disallowed because export obligation was not fulfilled, duty arose only on default, and the goods had already been destroyed, making the claimed credit inconsistent with the scheme conditions. Non-disclosure of the credit in statutory returns and discovery through audit established suppression of facts and intent to evade duty, so the extended limitation period and penalty were upheld. Case-Laws Central Excise Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781386