Topic: Rule 3(1)(vii) CENVAT Credit Rules

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.