https://www.taxtmi.com/caselaws?id=801223 CENVAT credit is admissible for additional customs duty, including countervailing duty paid at a concessional rate on imported coal under Notification No. 12/2012-Customs. Rule 3(1)(vii) of the CENVAT Credit Rules, 2004 independently allows credit of such additional customs duty. The restriction under Rule 3(1)(i), linked to specified Central Excise exemptions, applies to domestically manufactured goods and cannot be read into the Customs notification governing imported coal. Disallowance of credit on that basis is therefore unsustainable. en-us Thu, 15 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801223 CENVAT credit is admissible for additional customs duty, including countervailing duty paid at a concessional rate on imported coal under Notification No. 12/2012-Customs. Rule 3(1)(vii) of the CENVAT Credit Rules, 2004 independently allows credit of such additional customs duty. The restriction under Rule 3(1)(i), linked to specified Central Excise exemptions, applies to domestically manufactured goods and cannot be read into the Customs notification governing imported coal. Disallowance of credit on that basis is therefore unsustainable. Case-Laws Central Excise Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801223