https://www.taxtmi.com/caselaws?id=790358 For the period before the restrictive proviso introduced in 2008 and the later absolute restriction in 2016, Cenvat credit of basic excise duty could be used to pay National Calamity Contingent Duty (NCCD). Rule 3(1) created the credit pool and Rule 3(4) permitted utilisation of such credit for payment of duty of excise on the final product, and the Tribunal found no specific bar in the Cenvat Credit Rules for the relevant period. It distinguished precedent on exemption notifications and noted that a restriction on using NCCD credit did not imply a converse prohibition on using basic duty credit for NCCD. The assessee's utilisation of credit was upheld and the Revenue challenge failed. en-us Wed, 22 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790358 For the period before the restrictive proviso introduced in 2008 and the later absolute restriction in 2016, Cenvat credit of basic excise duty could be used to pay National Calamity Contingent Duty (NCCD). Rule 3(1) created the credit pool and Rule 3(4) permitted utilisation of such credit for payment of duty of excise on the final product, and the Tribunal found no specific bar in the Cenvat Credit Rules for the relevant period. It distinguished precedent on exemption notifications and noted that a restriction on using NCCD credit did not imply a converse prohibition on using basic duty credit for NCCD. The assessee's utilisation of credit was upheld and the Revenue challenge failed. Case-Laws Central Excise Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790358