TaxTMI 
TaxTMI 
2026 (9) TMI 1212
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....pearing for the respective parties that the issue raised in the present writ petition will get answered by the judgment and order dated 25.08.2026 passed by the Coordinate Bench of this Court in Tax Appeal No.252 of 2023. 2. At the outset, learned advocate Mr. Amal Paresh Dave submitted that he would not be pressing prayer 19(A) of the writ petition and the prayers are confined to the setting aside of the order-in-original dated 03.07.2019 passed by the Joint Commissioner of Central Goods and Service Tax, Gandhidham, and the other prayer as incorporated in paragraph 19(C). 3. The petitioner has imported various consignments of coal from foreign countries and paid additional customs duty (CVD), at the rate of 2% on such goods in accord....
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....i Songwon Colors Limited, which was in his favour. However, the adjudicating authority, i.e. the Joint Commissioner passed the impugned order and disallowed the CENVAT credit of Rs. 1,50,25,460/- with interest and also penalty of such amount was imposed, which ultimately constrained the petitioner to file the writ petition. 5. It is true that the petitioner had a remedy of filing the Tax Appeal against the said order, however, after passage of seven years, we are not inclined to relegate the petitioner to avail the remedy of filing Tax Appeal, in light of the judgment dated 25.08.2026 passed by the Coordinate Bench of this Court in Tax Appeal No. 252 of 2023. The Coordinate Bench, on an identical issue, while framing the following substa....
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....nents, ingredients as in either case may be determined by rules made by the Central Government in this behalf. 8.2 Thus, Section 3(1) of the Tariff Act, 1985, prescribes the additional duty which is commonly known as CVD i.e. Counter Vailing Duty so as to nullify create a level playing field for the local manufacturers and to see that the local manufacturers do not suffer the excise duty more than the customs duty payable under the provisions of the Customs Act, 1962. 8.3 Rule 3(1) of the Rules provides for Cenvat Credit. Sub-rule(1) of Rule 3 of the Rules prescribes that a manufacture or produce of final product or service provider shall be allowed to take Cenvat credit of the duty of excise specified in the first Schedul....
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....2% instead of the rate of excise duty payable under Section 3(1) of the Tariff Act, 1975. 8.6 Thus, in our opinion the rate of duty payable under Notification No. 12 of 2012-customs dated 17.03.2012 will have to be considered equivalent to the excise duty payable as per Section 3(1) of the Tariff Act, 1985 and accordingly the provision of Rule 3(1)(vii) of the Rules would be applicable and the assessee would be entitled to the Cenvat Credit ont CVD of 2% paid as per Notification No. 12 of 2012-Customs dated 17.03.2012. 8.7 In view of the above analysis the reliance placed on the decisions by the revenue which were rendered on the different facts as to whether the assessee is entitled to the benefit of Cenvat Credit when ra....