No Bar on CENVAT Credit availment Under Rule 3(7) When CVD Availed

Commissioner of CGST Vs Shyam Steel Industries Limited (Calcutta High Court) The question which falls for consideration in this appeal is whether the assessee is eligible to avail CENVAT Credit availed 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. The circular issued by ...