https://www.taxtmi.com/caselaws?id=790751 CENVAT credit was held admissible on countervailing duty paid at a concessional rate on imported coal because the customs notification governing the import did not incorporate the restriction found in the excise exemption notification for domestically manufactured coal. Rule 3(1)(vii) of the CENVAT Credit Rules, 2004 was applied to permit credit of CVD on imported coal, and the proviso limiting credit for coal covered by the excise notification could not be read into the customs notification by implication. The Tribunal treated the issue as settled by its earlier decision, affirmed by the High Court, and sustained the allowance of credit. en-us Wed, 18 Feb 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790751 CENVAT credit was held admissible on countervailing duty paid at a concessional rate on imported coal because the customs notification governing the import did not incorporate the restriction found in the excise exemption notification for domestically manufactured coal. Rule 3(1)(vii) of the CENVAT Credit Rules, 2004 was applied to permit credit of CVD on imported coal, and the proviso limiting credit for coal covered by the excise notification could not be read into the customs notification by implication. The Tribunal treated the issue as settled by its earlier decision, affirmed by the High Court, and sustained the allowance of credit. Case-Laws Central Excise Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790751