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Central Excise - Highlights / Catch Notes

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CENVAT Credit - Additional Duty of Customs (CVD) paid on ...

Central Excise

September 6, 2022

CENVAT Credit - Additional Duty of Customs (CVD) paid on imported coal paid at concessional rate of 1% - there is no bar for availment of CENVAT Credit in terms of the Rule 3(7) where duty paid under Notification No. 12/2012-Cus and CENVAT Credit cannot be denied. - HC

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