TaxTMI 
TaxTMI 
2026 (4) TMI 1075
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....l, Southern Zonal Bench, Chennai. 2. The respondent was engaged in the manufacture of printing and writing paper and they also hold Central Excise Registration. They import steam coal, which is used by them for generation of steam / electricity which is in turn used in relation to the manufacture of the final products. With effect from 01.03.2011, the steam coal was levied with central excise duty at the rate at 5% ad valorem vide Notification No.2/2011-CE dated 01.03.2011. However, the concessional rate at 1% ad valorem was available for steam coal as per the Notification No.1/2011-CE dated 01.03.2011 (Serial No.28) subject to the condition that such concessional rate of duty shall not apply to the goods in respect of which Central Exci....
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....n taken under the Notification No.12 of 2012 dated 17.03.2012. The learned counsel also relied upon Clause-VII of Rule 3 which deals with the additional duty leviable under Section 3 of the Customs Tariff Act, equivalent to the duty of excise. The learned counsel submitted that the Tribunal did not take into consideration these specific provisions and had erroneously allowed the appeal. 8. Per contra, the learned counsel for the respondent placed before this Court the judgment of the Calcutta High Court in the case of Commissioner of CGST and C. Ex. Bolpur Commissionerate Vs. Shyam Steel Industries Limited reported in 2022 (382) ELT 329 (Calcutta) and submitted that the issue involved is squarely covered by the judgment. 9. In the jud....
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....ed in respect of 1 % or 2 % (concessional rate) Additional duty of Customs (CVD)paid on imported coal in terms of Notification No. 12/2012-Cus., dated 17.03.2012 and Notification No. 12/2013-Cus., dated 01.03.2013 and as to whether there is any restriction for availing Cenvat Credit in terms of the said notification particularly as mentioned in Serial No. 67, Condition No. 25. 5. The case of the revenue is that Rule 3(1)(i) of the Cenvat Credit Rules, 2004, provides that a manufacture or producer of final products or a provider of taxable service shall be allowed to take credit (Cenvat Credit) of the duty of excise specified in the first schedule to the Excise Tariff Act leviable under the Excise Act provided that Cenvat Credit of ....
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....n case of coal cleared under Excise Notification No. 12/2012 dated 17.03.2012 cannot impliedly be read into when the rate of CVD has not been followed from the excise notification but as generally applied the rate on its opinion. Thus, the tribunal held that there is no room for any intendment in taxing statutes and they require strict interpretation. Further the tribunal held that even if generally applied rate of CVD which was 1 % up to 28.02.2013 and 2 % thereafter under the customs notification and the concessional excise duty read on domestically manufacture goods 1 % without Cenvat excise notification where not uniform and in any event the expression "equivalent" appearing in Rule 3 (1) (vii) of the Rules for modification of CVD could....
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....is not availed of, Normally, Steam Coal will suffer 6% CVD, as the condition of non-availment of cenvat benefit cannot be satisfied in respect of imported goods. However, in the Budget 2013-14, as a conscious policy decision, it was decided to levy 2% CVD both on steam coal and bituminous coal. This is the general applied rate of CVD on all imports of steam coal and bituminous coal regardless of the excise duty leviable on like domestic coal. No such condition has been laid down that an importer cannot avail of this concessional CVD of 2% is he has availed of the concessional BCD on steam coal under another notification. It is therefore clarified that an importer while availing of BCD exemption on steam coal under FTA notification ....