https://www.taxtmi.com/caselaws?id=784752 CENVAT credit on 1%/2% Additional Duty of Customs (CVD) paid on imported steam coal under Rule 3(1)(vii) of the CENVAT Credit Rules, 2004 was denied by applying the proviso to Rule 3(1)(i) and alleged excise-side restrictions. The Tribunal held that the proviso to Rule 3(1)(i) governs only duties of excise, while the relevant customs exemption notifications issued under s.25 of the Customs Act, 1962 did not prescribe any credit bar; no conditions could be implied into a notification. Relying on binding HC authority that CVD under s.3 of the Customs Tariff Act retains the character of customs duty and excise notification conditions cannot be imported, the denial was set aside and credit was allowed. en-us Thu, 08 Jan 2026 00:00:00 +0530 Mon, 12 Jan 2026 09:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784752 CENVAT credit on 1%/2% Additional Duty of Customs (CVD) paid on imported steam coal under Rule 3(1)(vii) of the CENVAT Credit Rules, 2004 was denied by applying the proviso to Rule 3(1)(i) and alleged excise-side restrictions. The Tribunal held that the proviso to Rule 3(1)(i) governs only duties of excise, while the relevant customs exemption notifications issued under s.25 of the Customs Act, 1962 did not prescribe any credit bar; no conditions could be implied into a notification. Relying on binding HC authority that CVD under s.3 of the Customs Tariff Act retains the character of customs duty and excise notification conditions cannot be imported, the denial was set aside and credit was allowed. Case-Laws Central Excise Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784752