https://www.taxtmi.com/caselaws?id=790669 CENVAT credit of additional duty of customs paid at a concessional rate under Notification No. 12/2012-Cus was held admissible under Rule 3(1)(vii) of the CENVAT Credit Rules, 2004, because the levy under Section 3 of the Customs Tariff Act retains its character and conditions from excise exemption notifications cannot be read into the customs regime without express authority. On that basis, denial of credit was unsustainable. The demand also failed, since the credit was disclosed in statutory returns and there was no evidence of suppression, wilful misstatement, fraud or intent to evade duty. Extended limitation, interest and penalty under Section 11AC of the Central Excise Act, 1944 were therefore not sustainable, and the assessee received consequential relief. en-us Mon, 27 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790669 CENVAT credit of additional duty of customs paid at a concessional rate under Notification No. 12/2012-Cus was held admissible under Rule 3(1)(vii) of the CENVAT Credit Rules, 2004, because the levy under Section 3 of the Customs Tariff Act retains its character and conditions from excise exemption notifications cannot be read into the customs regime without express authority. On that basis, denial of credit was unsustainable. The demand also failed, since the credit was disclosed in statutory returns and there was no evidence of suppression, wilful misstatement, fraud or intent to evade duty. Extended limitation, interest and penalty under Section 11AC of the Central Excise Act, 1944 were therefore not sustainable, and the assessee received consequential relief. Case-Laws Central Excise Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790669