CESTAT allows CENVAT Credit of 2% CVD on Imported Steam Coal

Chettinad Cement Corporation Private Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

The case of Chettinad Cement Corporation Private Ltd. vs Commissioner of GST & Central Excise (CESTAT Chennai) revolves around the eligibility of the appellant to avail CENVAT credit of 2% Countervailing Duty (CVD) paid on imported steam coal. Here’s a summary of the key points in the order:

Background:

• The appellant is

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