https://www.taxtmi.com/caselaws?id=471536 CENVAT credit is admissible for additional duty of customs paid on imported steam coal at a concessional rate under a customs exemption notification. The restriction in Rule 3(1)(i) applies only to concessional excise duty paid under specified central excise notifications. Although additional duty is measured by reference to equivalent excise duty, it is levied and collected as customs duty under the Customs Tariff Act. As the concession arose under a customs notification rather than a central excise notification, Rule 3(1)(vii) permitted credit and disallowance was not legally sustainable. en-us Wed, 13 Jan 2021 00:00:00 +0530 Tue, 08 Sep 2026 15:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471536 CENVAT credit is admissible for additional duty of customs paid on imported steam coal at a concessional rate under a customs exemption notification. The restriction in Rule 3(1)(i) applies only to concessional excise duty paid under specified central excise notifications. Although additional duty is measured by reference to equivalent excise duty, it is levied and collected as customs duty under the Customs Tariff Act. As the concession arose under a customs notification rather than a central excise notification, Rule 3(1)(vii) permitted credit and disallowance was not legally sustainable. Case-Laws Central Excise Wed, 13 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471536