https://www.taxtmi.com/caselaws?id=798444 CENVAT credit is admissible for the 1% or 2% additional duty of customs paid on imported steam coal. Rule 3(1)(vii) of the CENVAT Credit Rules permits credit of additional duty under the Customs Tariff Act. Restrictions in the proviso to Rule 3(1)(i) apply only to excise duty paid under specified Central Excise exemption notifications, not to additional customs duty. Where the relevant Customs exemption notification does not bar credit, Central Excise notification conditions cannot be imported into it. This approach follows consistent coordinate-bench treatment and supports certainty in applying credit rules. en-us Thu, 03 Sep 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798444 CENVAT credit is admissible for the 1% or 2% additional duty of customs paid on imported steam coal. Rule 3(1)(vii) of the CENVAT Credit Rules permits credit of additional duty under the Customs Tariff Act. Restrictions in the proviso to Rule 3(1)(i) apply only to excise duty paid under specified Central Excise exemption notifications, not to additional customs duty. Where the relevant Customs exemption notification does not bar credit, Central Excise notification conditions cannot be imported into it. This approach follows consistent coordinate-bench treatment and supports certainty in applying credit rules. Case-Laws Central Excise Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798444