https://www.taxtmi.com/caselaws?id=801363 CENVAT credit is admissible for 1%/2% additional duty of customs paid on imported coal because Rule 3(1)(vii) independently permits credit of additional customs duty equivalent to specified excise duties. The proviso to Rule 3(1)(i), which restricts credit of specified excise duty where a central excise exemption is used, does not apply to imported coal subject to additional customs duty under the customs exemption notification. en-us Mon, 05 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801363 CENVAT credit is admissible for 1%/2% additional duty of customs paid on imported coal because Rule 3(1)(vii) independently permits credit of additional customs duty equivalent to specified excise duties. The proviso to Rule 3(1)(i), which restricts credit of specified excise duty where a central excise exemption is used, does not apply to imported coal subject to additional customs duty under the customs exemption notification. Case-Laws Central Excise Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801363