FEATURED JURISPRUDENCE
CENVAT Credit of CVD on Imported Coal Allowed: Rajasthan HC in Union of India v. Hindustan Zinc
Rajasthan High Court holds that CENVAT credit of 1%/2% CVD paid on imported steam coal under Customs Notification 12/2012-Cus is admissible under Rule 3(1)(vii); the proviso to Rule 3(1)(i) cannot be imported into it.
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