https://www.taxtmi.com/caselaws?id=794833 CENVAT credit on countervailing duty paid on imported steam coal at a concessional rate is described as admissible because additional duty under the Customs Tariff Act retains its character as customs duty equivalent in nature to excise duty, and credit is not defeated merely by a reduced rate under a customs notification. The text also states that where multiple exemption notifications are available, the importer may choose the beneficial notification, and credit remains available if Rule 3 and Rule 9 conditions are met. On limitation and penalty, it notes that the extended period was considered not invocable for the civil construction-related credit dispute, major penalties were treated as unsustainable, and only a reduced residual penalty was maintained. en-us Fri, 10 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794833 CENVAT credit on countervailing duty paid on imported steam coal at a concessional rate is described as admissible because additional duty under the Customs Tariff Act retains its character as customs duty equivalent in nature to excise duty, and credit is not defeated merely by a reduced rate under a customs notification. The text also states that where multiple exemption notifications are available, the importer may choose the beneficial notification, and credit remains available if Rule 3 and Rule 9 conditions are met. On limitation and penalty, it notes that the extended period was considered not invocable for the civil construction-related credit dispute, major penalties were treated as unsustainable, and only a reduced residual penalty was maintained. Case-Laws Central Excise Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794833