https://www.taxtmi.com/caselaws?id=799186 CENVAT credit is admissible for the additional customs duty paid at the concessional rate on imported coal. Additional customs duty under the Customs Tariff Act corresponds to excise duty, and the CENVAT Credit Rules permit credit of that duty. A concessional rate prescribed under a Customs Act public-interest exemption notification continues to represent the relevant excise-duty component for credit purposes. Restrictions applicable to exemptions granted under Central Excise notifications do not apply to additional customs duty paid under the Customs notification. The concessional additional customs duty paid on imported coal therefore remains eligible for CENVAT credit. en-us Tue, 08 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799186 CENVAT credit is admissible for the additional customs duty paid at the concessional rate on imported coal. Additional customs duty under the Customs Tariff Act corresponds to excise duty, and the CENVAT Credit Rules permit credit of that duty. A concessional rate prescribed under a Customs Act public-interest exemption notification continues to represent the relevant excise-duty component for credit purposes. Restrictions applicable to exemptions granted under Central Excise notifications do not apply to additional customs duty paid under the Customs notification. The concessional additional customs duty paid on imported coal therefore remains eligible for CENVAT credit. Case-Laws Central Excise Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799186